Lease Premium Payments to MMRDA Exempt from TDS as They Aren't Considered Rent u/s 194-I.

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....TDS u/s.194-I - lease premium and additional Floor Space Index (FSI) charges, paid by the assessee-company to Mumbai Metropolitan Regional Development Authority (MMRDA) toward leasehold land - The payment is not in the nature of rent - not liable for TDS- AT....