https://www.taxtmi.com/manuals?id=8021 Licensee or lessee for TDS and TCS purposes means a person, excluding a public sector company, who obtains a lease, licence, contract, right, or interest, wholly or partly, in a parking lot, toll plaza, mine, or quarry from a licensor or lessor for business use. No corresponding definition exists under the Income-tax Act, 1961. en-us Thu, 20 Aug 2026 17:56:00 +0530 Mon, 24 Aug 2026 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8021 Licensee or lessee for TDS and TCS purposes means a person, excluding a public sector company, who obtains a lease, licence, contract, right, or interest, wholly or partly, in a parking lot, toll plaza, mine, or quarry from a licensor or lessor for business use. No corresponding definition exists under the Income-tax Act, 1961. Manuals Income Tax Thu, 20 Aug 2026 17:56:00 +0530 https://www.taxtmi.com/manuals?id=8021