https://www.taxtmi.com/article/detailed?id=15999 Common area maintenance (CAM) charges are reimbursements for shared building facilities and services, not consideration for exclusive possession; therefore such CAM payments to landlords, owners associations or management agencies ordinarily do not qualify as rent for withholding under S.194I. Payments made to service providers are a separate withholding concern and, on proper factual characterisation, CAM may instead be regarded as payment for common work triggering withholding under provisions applicable to works contracts (194C). en-us Wed, 11 Mar 2026 08:19:17 +0530 Wed, 11 Mar 2026 08:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15999 Common area maintenance (CAM) charges are reimbursements for shared building facilities and services, not consideration for exclusive possession; therefore such CAM payments to landlords, owners associations or management agencies ordinarily do not qualify as rent for withholding under S.194I. Payments made to service providers are a separate withholding concern and, on proper factual characterisation, CAM may instead be regarded as payment for common work triggering withholding under provisions applicable to works contracts (194C). Articles Income Tax Wed, 11 Mar 2026 08:19:17 +0530 https://www.taxtmi.com/article/detailed?id=15999