https://www.taxtmi.com/circulars?id=5259 Deduction of tax at source under section 194-I requires specified persons to deduct tax on income by way of rent at credit or payment, with the definition of rent covering any payment for use of land or buildings (including parts thereof) and deeming credits to suspense accounts as payee credits; administrative clarifications state that advances before the effective date are exempt, non-refundable deposits and warehousing charges attract deduction, refundable deposits do not, interest on deposits is covered by interest withholding rules, and tenant-borne municipal taxes are excluded. en-us Tue, 22 Aug 1995 00:00:00 +0530 Mon, 22 Sep 2008 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5259 Deduction of tax at source under section 194-I requires specified persons to deduct tax on income by way of rent at credit or payment, with the definition of rent covering any payment for use of land or buildings (including parts thereof) and deeming credits to suspense accounts as payee credits; administrative clarifications state that advances before the effective date are exempt, non-refundable deposits and warehousing charges attract deduction, refundable deposits do not, interest on deposits is covered by interest withholding rules, and tenant-borne municipal taxes are excluded. Circulars Income Tax Tue, 22 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5259