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    <title>TDS applicability on transfer of tenancy rights</title>
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    <description>Whether payment for transfer of tenancy rights qualifies as transfer of immovable property for Section 194-IA withholding is questioned; specifically whether an incoming tenant&#039;s compensation to an outgoing tenant exceeding the statutory threshold attracts TDS under that provision.</description>
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      <description>Whether payment for transfer of tenancy rights qualifies as transfer of immovable property for Section 194-IA withholding is questioned; specifically whether an incoming tenant&#039;s compensation to an outgoing tenant exceeding the statutory threshold attracts TDS under that provision.</description>
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