Lease Premiums Not Rent: No TDS Deduction Required u/s 194I for Leasehold Rights Acquisition. https://www.taxtmi.com/highlights?id=23133 TDS u/s 194I - Premium for acquiring leasehold rights for the leased plot - regulatory clauses cannot convert the lease premium into tenancy as per section 194 I of the Act. - AT en-us Thu, 28 May 2015 08:33:00 +0530 Thu, 28 May 2015 08:33:00 +0530 TaxTMI RSS Generator Lease Premiums Not Rent: No TDS Deduction Required u/s 194I for Leasehold Rights Acquisition. https://www.taxtmi.com/highlights?id=23133 TDS u/s 194I - Premium for acquiring leasehold rights for the leased plot - regulatory clauses cannot convert the lease premium into tenancy as per section 194 I of the Act. - AT Highlights Income Tax Thu, 28 May 2015 08:33:00 +0530 https://www.taxtmi.com/highlights?id=23133