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Tds on rent for individual payee

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15 April 2014 what is rate applicable on rent payable for individual payee? prashanth
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
15 April 2014 Rate is 10% u/s 194I. In case of Rent of Plant & Machinery rate is 2%.

Threshold limit is Rs 180000/- p.a.

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