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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 194-I: 'Rent' redefined to include various lease payments, covering land, buildings, machinery, and more.</h1> Section 194-I of the Income-tax Act has been amended to redefine 'rent' in its Explanation clause. The term now encompasses payments made under any lease, sub-lease, tenancy, or similar agreements for the use of land, buildings (including factory buildings), land appurtenant to buildings, machinery, plant, equipment, furniture, or fittings. This definition applies regardless of whether the payee owns the aforementioned assets.
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