Payment of Lease Rentals on Annual basis would attract TDS u/s 194-I of Income Tax Act: ITAT [Read Order]

By Yogitha S. Yogesh - On January 9, 2023 1:32 pm - 2 mins read

Payment -Payment of Lease Rentals - Lease Rentals - Lease Rentals on Annual basis - TDS - Income Tax Act - ITAT - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the payment of lease rentals on annual basis would attract TDS under section 194-I of the Income Tax Act, 1961. Ajnara India Ltd, the assessee is a company engaged in the business of development, and construction of real estate and infrastructure projects. The…

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