https://www.taxtmi.com/forum/issue?id=1586 TDS under s. 194I must be deducted where cumulative rent to the same payee in a previous year exceeds the annual threshold; exceptions include an initial year with total rent below the threshold, reimbursements excluded from rent, tenancy terminable on notice (subject to challenge), and availability of a certificate from the assessing officer for no or lower deduction. en-us Wed, 04 Nov 2009 13:02:24 +0530 Thu, 23 Jan 2025 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1586 TDS under s. 194I must be deducted where cumulative rent to the same payee in a previous year exceeds the annual threshold; exceptions include an initial year with total rent below the threshold, reimbursements excluded from rent, tenancy terminable on notice (subject to challenge), and availability of a certificate from the assessing officer for no or lower deduction. Discussion-Forum Income Tax Wed, 04 Nov 2009 13:02:24 +0530 https://www.taxtmi.com/forum/issue?id=1586