Leasehold Premiums Exempt from TDS: Not Considered Rent u/s 194I of Income Tax Act. https://www.taxtmi.com/highlights?id=18314 Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not equated with rent - no TDS - AT en-us Sat, 26 Apr 2014 16:47:38 +0530 Sat, 26 Apr 2014 16:47:38 +0530 TaxTMI RSS Generator Leasehold Premiums Exempt from TDS: Not Considered Rent u/s 194I of Income Tax Act. https://www.taxtmi.com/highlights?id=18314 Premium paid for the leasehold rights – liability to deduct TDS u/s 194I - the word Rent does not include premium paid for additional FSI or lease hold rights - not equated with rent - no TDS - AT Highlights Income Tax Sat, 26 Apr 2014 16:47:38 +0530 https://www.taxtmi.com/highlights?id=18314