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    <title>What is the threshold limit prescribed for the deduction of tax under section 194-I?</title>
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    <description>Deduction under section 194-I is required when rent paid or payable for any month or part of a month exceeds Rs. 50,000. For joint owners with definite and ascertainable shares, the Rs. 50,000 threshold applies to each owner individually, so the payer must assess tax deduction obligations on each owner&#039;s share.</description>
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      <description>Deduction under section 194-I is required when rent paid or payable for any month or part of a month exceeds Rs. 50,000. For joint owners with definite and ascertainable shares, the Rs. 50,000 threshold applies to each owner individually, so the payer must assess tax deduction obligations on each owner&#039;s share.</description>
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