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    Income Tax

    Any payment made under lease agreement for use of vehicles...

    Vehicle Lease Payments Classified as Rent Require Tax Deduction u/s 194-I; Non-Compliance Leads to Disallowance u/s 40(a)(ia).

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    Income TaxOctober 28, 2015Case LawsAT

    Any payment made under lease agreement for use of vehicles partake the character of rent on which tax has to be deducted under the provisions of section 194-I. - disallowance u/s. 40(a)(ia) has to be made for non-deduction of tax at source (TDS) - AT

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