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Section 194I – A Complete Guide on TDS on Rent Paid as per Income Tax Act, 1961
Section 194I : Applicability and Rate Any person other than individual or HUF, who is responsible for paying to a resident any income by way of rent, shall deduct income tax at the rate of: (i) 2% in respect of rent for plant, machinery or equipment; (ii) 10% in respect of other rental payments (i.e., […]
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