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Tds u/s 194i

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(Querist)
21 August 2012 Will TDS be deducted on rent paid by Partnership firm to one of its Partner???
If yes then under which Circular Number???
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srinath

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srinath (Expert)
21 August 2012 If rent is paid to any party TDS is liable to be deducted. It is coming out clearly from section 194I itself

Only if interest is paid to partners there will not be any TDS

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