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Applicable section 194c or 194i

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27 June 2013 Dear Member.

Can any one tell me,in case a college make a payment to resident for the hostel fee of student including the food expenses & recipient person issue the consolidate bill to the student,in such a case.which section will be applicable.
whether it is contract payment or rental payment.

27 June 2013 section 194I will apply. as nature of substantial payment is rent.



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