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of <h1>Board Confirms TDS Excludes Service Tax on Rent and Services per Sections 194-I and 119 of Income-tax Act.</h1> The Board clarifies that under the Income-tax Act, 1961, tax should be deducted at source on rent payments without including the service tax component, as per Section 194-I. This principle extends to other provisions where service tax is separately indicated in agreements. The Rajasthan High Court ruled that no TDS is required on service tax for professional or technical services if paid separately. The Board, using its authority under Section 119, confirms that TDS should not include the service tax component if it is separately mentioned in agreements. This directive is to be followed by all relevant officers.
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