Entities Can Claim Section 10(23C)(iiiad) Tax Exemption Without TDS Compliance on Rent Payments.

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....Exemption u/s. 10(23C)(iiiad) - even if the assessee has not deposited the TDS on the payment of rent, but if the assessee has satisfied the requirement of section 10(23C)(iiiad) of the IT Act, then the assessee would be entitled for exemption. - AT....