07 April 2015
An individual is paying rent to 4 properties (branches of his business) at various places. The total rent paid for each property is less than Rs.180000/- per annum. But the total rent paid for 4 properties (different owners)exceeds Rs.180000/-. Is he liable to deduct tax for each owner eventhough the rent paid is less than Rs.180000/- as the aggregate exceeds Rs.180000/-.
Rent paid for 4 properties/owners A+B+C+D > 180000
Rent paid for A < 180000, B < 180000, C < 180000, D<180000.
Whether he is liable to deduct tax for the total rent paid?