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    <title>Applicability of TDS</title>
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    <description>If the electricity amount is independent of rent and does not constitute consideration for the lease, it is not taxable as rent and therefore no TDS is required to be deducted on those electricity charges.</description>
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      <description>If the electricity amount is independent of rent and does not constitute consideration for the lease, it is not taxable as rent and therefore no TDS is required to be deducted on those electricity charges.</description>
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      <law>Income Tax</law>
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