TDS shall be deducted u/s 194-I when the rent paid exceeds 1,80,000/- during the financial year.
Rent paid by the company exceeds the said limit.
(22000x4) + (14000x8) = 2,00,000/-
Hence, TDS should be deducted.
Aggarwal Sarawagi and Co
New Delhi
CA
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Shaswat initial support private limited
Ahmedabad
CS
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