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TDS Liability on Rent

TDS Liability on Rent 

TDS liability on rent by Individual or HUF is covered under the Section 194IB of the Income Tax Act. This section was inserted because the government felt that income through payment of rent by Individual or HUF should be covered under TDS Deduction. This article discusses all the aspects of TDS on payment of rent by Individual or HUF. Lets have it discussed by CA Deepak Bholusaria: 

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