Part IV - VALIDATION OF THE CENTRAL CIVIL SERVICES (PENSION) RULES AND PRINCIPLES FOR EXPENDITURE ON PENSION LIABILITES FROM THE CONSOLIDATED FUND OF INDIA (From Section 147 to Section 150)
TDS on rent: no deduction where monthly rent paid or credited does not exceed the statutory threshold. The substituted proviso provides that no deduction shall be made where rent income credited or paid for a month or part of a month to the payee does not exceed fifty thousand rupees, thereby exempting such small monthly rent payments from TDS under the amended provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS on rent: no deduction where monthly rent paid or credited does not exceed the statutory threshold.
The substituted proviso provides that no deduction shall be made where rent income credited or paid for a month or part of a month to the payee does not exceed fifty thousand rupees, thereby exempting such small monthly rent payments from TDS under the amended provision.
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