https://www.taxtmi.com/manuals?id=8025 For TDS/TCS purposes, rent includes payments under any lease, sub-lease, tenancy, agreement or arrangement for use of land, buildings, appurtenant land, machinery, plant, equipment, furniture or fittings, irrespective of asset ownership by the payee. Under the specified TDS table entry in the Income-tax Act, 2025, only payments relating to land, buildings and appurtenant land are treated as rent. en-us Fri, 21 Aug 2026 11:30:00 +0530 Fri, 21 Aug 2026 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8025 For TDS/TCS purposes, rent includes payments under any lease, sub-lease, tenancy, agreement or arrangement for use of land, buildings, appurtenant land, machinery, plant, equipment, furniture or fittings, irrespective of asset ownership by the payee. Under the specified TDS table entry in the Income-tax Act, 2025, only payments relating to land, buildings and appurtenant land are treated as rent. Manuals Income Tax Fri, 21 Aug 2026 11:30:00 +0530 https://www.taxtmi.com/manuals?id=8025