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24 April 2012 Dear Experts..I want to know whether TDS is deductible if we are making payments in the name of rent, to a firm in the SEZ.. The payment do exceed the limit and I could not find any clauses in 194(i) regarding the same. Thanks in advance for your reply

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24 April 2012 In my opinion, its a zero tax area. So tax is not deductible.

24 April 2012 There is no exemption to SEZ unless it has obtained the certificate u/s 197 for lower/NIL deduction of TDS






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