17 July 2013
You have not disclosed what was the training period means number of days. If it is for one month then yes you have to deduct TDS as there are 2 conditions one is monthly rent exceeding 15,000 or total yearly rent of 1.80. It is covered in first case and the experts have correctly stated that for second type of cases it is not deductible but as you are silent on number of days the reply cannot be given perfectly. So get it verified if the rent is below 30 days then yes you have to deduct TDS
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