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of <h1>Understanding Rent Definitions in Section 194-I and 194-IB for TDS Applicability on Lease Agreements</h1> For Section 194-I of the Income Tax Act, rent refers to any payment made for the use of land, buildings, plant, machinery, equipment, furniture, or fittings under a lease, sub-lease, tenancy, or similar arrangement. Under Section 194-IB, rent is defined as any payment made or due for the use of land or buildings, or both, under any lease, sub-lease, tenancy, or similar agreement. These definitions are crucial for determining the applicability of Tax Deducted at Source (TDS) on rent payments.
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