DEDUCTION OF TAX AT SOURCE - RENT – CLARIFICATION OF TDS UNDER CHAPTER XVII-B ON SERVICE TAX COMPRISED OF PAYMENTS MADE TO RESIDENTS

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Full Text of the Document

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....ction 194-I of the Income-tax Act, 1961 (hereafter referred to as 'the Act'), on the amount of rent paid/payable without including the service tax component. Representations/letters has been received seeking clarification whether such principle can be extended to other provisions of the Act also. 2. Attention of CBDT has also been drawn to the judgment of the Hon'ble Rajasthan High Court dated ....