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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

TDS u/s 194I - lease premium paid to Mumbai Metropolitan ...

Income Tax

January 16, 2021

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 not adjustable against periodic rent, paid or payable for acquisition of long-term leasehold rights over land or any other property are not payments in the nature of rent within the meaning of section 194-I of the Act. - such payments are not liable for TDS under section 194-1 of the Act - AT

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