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Small-Scale Exemption of Rs. 10 Lakhs Applies Individually to Co-Owners for Renting Immovable Property Services.

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....Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money from their own sources to buy properties and they are receiving rents separately - the threshold exemption is available for each individual co-owner....

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