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    <title>What is the meaning of Rent for the purpose of section 194-I and section 194IB?</title>
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    <description>Meaning of Rent for withholding tax: under section 194-I, Rent includes any sum paid for use of land, buildings, plant, machinery, equipment, furniture or fittings under a lease, sub lease, tenancy or any other arrangement; under section 194-IB, Rent means any sum paid or payable for the use of land or buildings or both under a lease, sub lease, tenancy or any other arrangement.</description>
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      <description>Meaning of Rent for withholding tax: under section 194-I, Rent includes any sum paid for use of land, buildings, plant, machinery, equipment, furniture or fittings under a lease, sub lease, tenancy or any other arrangement; under section 194-IB, Rent means any sum paid or payable for the use of land or buildings or both under a lease, sub lease, tenancy or any other arrangement.</description>
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