Lease Premium to CIDCO for Land Rights is Capital Expenditure, Not Subject to TDS Under Income Tax Section 194I. https://www.taxtmi.com/highlights?id=32566 TDS u/s 194I - payment to CIDCO as lease premium - Once, the payment is for acquisition of land rights and then, the same is to be reckoned as capital expenditure - No TDS - AT en-us Tue, 27 Dec 2016 19:03:38 +0530 Tue, 27 Dec 2016 19:03:38 +0530 TaxTMI RSS Generator Lease Premium to CIDCO for Land Rights is Capital Expenditure, Not Subject to TDS Under Income Tax Section 194I. https://www.taxtmi.com/highlights?id=32566 TDS u/s 194I - payment to CIDCO as lease premium - Once, the payment is for acquisition of land rights and then, the same is to be reckoned as capital expenditure - No TDS - AT Highlights Income Tax Tue, 27 Dec 2016 19:03:38 +0530 https://www.taxtmi.com/highlights?id=32566