Common area maintainance income- PGBP or IFOS

My query is regarding CAMC collected from the tenant by the owner by generating seperate invoice(on such income tds is deducted U/s 194C), whether it can be shown under IFOS by claiming deduction for maintenance expenses incurred or it is to be shown under PGBP ?

In Accounting Information system(AIS) ,The income collected is showing under PGBP automatically (as it is deducted u/s 194C) , can we proceed to file/show in ITR under income from other sources ?

Thanks in advance
Replies (1)

TDS should be deducted u/s 194I if CAMC paid directltly to the owner. Pls refer explanation to the section 194 I - 

Explanation.—For the purposes of this section,—

(i) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any,—

(a) land; or

(b) building (including factory building); or

(c) land appurtenant to a building (including factory building); or

(d) machinery; or

(e) plant; or

(f) equipment; or

(g) furniture; or

(h) fittings,

whether or not any or all of the above are owned by the payee;

 

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