Section 393(4); Table [For No Deduction at source] - Rent

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.... Rent referred to in Section 393(1) [Table: Sl. No. 2(ii)] Income by way of rent credited or paid to a Business Trust, being a Real Estate Investment Trust (REIT), in respect of any real estate asset referred to in Schedule V (Table: Sl. No. 4) {Industrial Machinery}, owned directly by such Business Trust. Effect of the provision Although rent is ordinarily subject to TDS under....