https://www.taxtmi.com/circulars?id=5201 The Board clarifies that the service tax component of rent payments subject to TDS is not regarded as the landlord's income and is excluded from withholding, whereas payments characterized as professional and technical fees fall under a broader withholding provision and the exclusion in Circular No. 4/2008 will not be extended to the service tax component of those payments. en-us Mon, 30 Jun 2008 00:00:00 +0530 Thu, 21 Aug 2008 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5201 The Board clarifies that the service tax component of rent payments subject to TDS is not regarded as the landlord's income and is excluded from withholding, whereas payments characterized as professional and technical fees fall under a broader withholding provision and the exclusion in Circular No. 4/2008 will not be extended to the service tax component of those payments. Circulars Income Tax Mon, 30 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5201