https://www.taxtmi.com/circulars?id=2893 Credit for tax deducted at source on advance rent must be allowed to the person on whose behalf TDS was deducted and to whom the TDS certificate was issued: apportioned across assessment years in the same proportions as rental income is offered to tax when advance covers multiple years; and the uncredited balance shall be allowed in the assessment year in which the rent agreement is terminated or the property is transferred and the balance advance refunded. en-us Fri, 02 Mar 2001 00:00:00 +0530 Sat, 09 Aug 2008 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2893 Credit for tax deducted at source on advance rent must be allowed to the person on whose behalf TDS was deducted and to whom the TDS certificate was issued: apportioned across assessment years in the same proportions as rental income is offered to tax when advance covers multiple years; and the uncredited balance shall be allowed in the assessment year in which the rent agreement is terminated or the property is transferred and the balance advance refunded. Circulars Income Tax Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2893