Fifteen Co-Owners in TDS Dispute Over Rental Income; Section 26 Ensures Individual Tax Assessment, Not as a Group. https://www.taxtmi.com/highlights?id=3402 TDS on rental -fifteen co-owners - each of the co-owners has a definite share in the building - Section 26 of the Act provides that where property consisting of buildings or buildings and lands appurtenant thereto is owned by two or more persons and their respective shares are definite and ascertainable, such persons shall not in respect of such property be assessed as an association of persons - HC en-us Thu, 12 Apr 2012 21:17:05 +0530 Thu, 12 Apr 2012 21:17:05 +0530 TaxTMI RSS Generator Fifteen Co-Owners in TDS Dispute Over Rental Income; Section 26 Ensures Individual Tax Assessment, Not as a Group. https://www.taxtmi.com/highlights?id=3402 TDS on rental -fifteen co-owners - each of the co-owners has a definite share in the building - Section 26 of the Act provides that where property consisting of buildings or buildings and lands appurtenant thereto is owned by two or more persons and their respective shares are definite and ascertainable, such persons shall not in respect of such property be assessed as an association of persons - HC Highlights Income Tax Thu, 12 Apr 2012 21:17:05 +0530 https://www.taxtmi.com/highlights?id=3402