https://www.taxtmi.com/acts?id=36110 The Explanation to section 194-I is amended to define rent as any payment, by whatever name called, under lease, sub-lease, tenancy or any other agreement for the use of land, building (including factory building), land appurtenant, machinery, plant, equipment, furniture or fittings, whether used separately or together and whether or not those assets are owned by the payee. en-us Wed, 27 Feb 2019 17:41:23 +0530 Wed, 27 Feb 2019 17:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36110 The Explanation to section 194-I is amended to define rent as any payment, by whatever name called, under lease, sub-lease, tenancy or any other agreement for the use of land, building (including factory building), land appurtenant, machinery, plant, equipment, furniture or fittings, whether used separately or together and whether or not those assets are owned by the payee. Act-Rules F. Acts / Amendment Acts Wed, 27 Feb 2019 17:41:23 +0530 https://www.taxtmi.com/acts?id=36110