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Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

TDS u/s 194I - TDS on rent to AAI - the payment made by the ...

Income Tax

July 13, 2017

TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

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  1. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  2. TDS deduction u/s 194C @ 2% or u/s 194I – on comparison of the two explanations added to Sections 194-I and 194-C of the Act, it was never the intention of the...

  3. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

  4. TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

  5. Deduction of Tax u/s 194C - Payment of Hiring of Cranes - The provisions of section 194C were only applicable for such payments and not provisions of section 194-I - AT

  6. TDS u/s 194I - non deduction of TDS - compensation paid for the use of the building / premises / place of the members for construction activities - it would be highly...

  7. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

  8. TDS u/s 194-I - payment is for non-use of the property for the pre-contracted period - it would be inappropriate to characterize the payment made for the use of property...

  9. Any payment made under lease agreement for use of vehicles partake the character of rent on which tax has to be deducted under the provisions of section 194-I. -...

  10. Whether upfront fee paid will fall within the definition of “rent“ as given under Explanation to Section 194-I of the Act - held yes - AT

 

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