Tds on leased line rental

Tds should be deduct u/s 194I, Because there is no matter of ("Technical Services") to deduct tds u/s 194J.

Explanation to section 194I specifies the meaning of “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,

Regards