https://www.taxtmi.com/manuals?id=4781 "Rent" for TDS/TCS purposes includes any payment, by whatever name called, under a lease, sub-lease, tenancy, or other arrangement for use of land, buildings, appurtenant land, machinery, plant, equipment, furniture, or fittings, irrespective of payee ownership. Under the specified withholding category, only payments relating to land, buildings, or land appurtenant to buildings are treated as rent. The earlier Income-tax Act definition similarly covers both immovable and specified movable assets. en-us Thu, 05 Sep 2024 18:14:00 +0530 Mon, 24 Aug 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4781 "Rent" for TDS/TCS purposes includes any payment, by whatever name called, under a lease, sub-lease, tenancy, or other arrangement for use of land, buildings, appurtenant land, machinery, plant, equipment, furniture, or fittings, irrespective of payee ownership. Under the specified withholding category, only payments relating to land, buildings, or land appurtenant to buildings are treated as rent. The earlier Income-tax Act definition similarly covers both immovable and specified movable assets. Manuals Income Tax Thu, 05 Sep 2024 18:14:00 +0530 https://www.taxtmi.com/manuals?id=4781