Rent for TDS/TCS covers specified asset-use payments, while the designated table entry limits treatment to immovable property.

For TDS/TCS purposes, rent includes payments under any lease, sub-lease, tenancy, agreement or arrangement for use of land, buildings, appurtenant land, machinery, plant, equipment, furniture or fittings, irrespective of asset ownership by the payee. Under the specified TDS table entry in the Income-tax Act, 2025, only payments relating to land, buildings and appurtenant land are treated as rent.

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