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of <h1>CBDT Clarifies: Exclude Service Tax from TDS Calculation on Rent Payments u/s 194I, Circular No. 4/2008.</h1> The Central Board of Direct Taxes (CBDT) clarified that when deducting tax at source (TDS) under section 194I for rent payments, the service tax portion should be excluded. TDS should be calculated only on the rent amount, not including the service tax. For example, if the basic rent is Rs. 1,00,000 and service tax is Rs. 12,360, TDS at 15% would be Rs. 15,000, resulting in a net payment of Rs. 97,360. The TDS rate may vary depending on specific cases. This clarification is based on Circular No. 4/2008 dated April 28, 2008.
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