Tenant Compensation Not Rent: No TDS Deduction Required u/s 194I, Section 40(a)(ia) Disallowance Not Applicable.

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....TDS U/S 194I - disallowance u/s 40(a)(ia) - compensation paid by the assessee to the tenants towards alternative accommodation not being in the nature of rent as defined in section 194I, there is no requirement for deduction of tax under the said provisions. - AT....