https://www.taxtmi.com/manuals?id=1922 Rent payments otherwise subject to tax deduction at source are exempt from deduction when credited or paid to an eligible Business Trust functioning as a Real Estate Investment Trust (REIT). The exemption applies only where the payment is covered rent, relates to the specified real estate asset identified as Industrial Machinery, and that asset is directly owned by the REIT. Payments satisfying these cumulative conditions are excluded from the tax deduction at source requirement. en-us Wed, 18 Jan 2023 17:18:00 +0530 Tue, 25 Aug 2026 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1922 Rent payments otherwise subject to tax deduction at source are exempt from deduction when credited or paid to an eligible Business Trust functioning as a Real Estate Investment Trust (REIT). The exemption applies only where the payment is covered rent, relates to the specified real estate asset identified as Industrial Machinery, and that asset is directly owned by the REIT. Payments satisfying these cumulative conditions are excluded from the tax deduction at source requirement. Manuals Income Tax Wed, 18 Jan 2023 17:18:00 +0530 https://www.taxtmi.com/manuals?id=1922