https://www.taxtmi.com/manuals?id=8021 For TDS and TCS purposes, licensee or lessee means a person, excluding a public sector company, who obtains through lease, licence, contract, or other arrangement a whole or partial right or interest in a parking lot, toll plaza, mine, or quarry for business use. No corresponding definition existed under the Income-tax Act, 1961. en-us Thu, 20 Aug 2026 17:56:00 +0530 Thu, 20 Aug 2026 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8021 For TDS and TCS purposes, licensee or lessee means a person, excluding a public sector company, who obtains through lease, licence, contract, or other arrangement a whole or partial right or interest in a parking lot, toll plaza, mine, or quarry for business use. No corresponding definition existed under the Income-tax Act, 1961. Manuals Income Tax Thu, 20 Aug 2026 17:56:00 +0530 https://www.taxtmi.com/manuals?id=8021