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of <h1>TDS on Rental Income Excludes Service Tax: Clarification u/s 194-I of Income Tax Act.</h1> The circular clarifies the application of tax deduction at source (TDS) under section 194-I of the Income Tax Act on rental income, specifically regarding the inclusion of the service tax component. It states that TDS should be deducted from the net rental amount, excluding the service tax, as service tax is not considered the landlord's income but a government collection. The circular instructs all relevant officers to comply with this clarification and ensure adherence during internal audits.
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