"Rent"

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any- (a) land; or (b) building (including facto....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd (c) shall be treated as rent; Definition as per the Income-tax Act, 1961 Section 194I - Explanation (i) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenan....