Applicability of TDS provisions of section 194-I of the Income-tax Act, 1961 on lump sum lease premium paid for acquisition of long term lease

Last updated: 14 October 2016

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Circular No. 35 of 2016 F No.275/29/2015-IT (B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 13th October, 2016 Subject: Applicability of TDS provisions of section 194-I of the Income-tax Act, 1961 on lump sum lease premium paid for acquisition of long term lease-regarding. TDS u/S. 194-I on lump sum lease premium paid for acquisition of long term lease Section 194-I of the Income-tax Act, 1961 (the Act)

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Notification No : 35 of 2016

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