09 March 2012
TDS U/S 194J APPLY ON PROFESSIONAL & TECHNICAL SERVICES. I AM NOT UNDERSTAND WHICH TYPE OF LEASE LINE. BUT FOR LEASE OR RENT TDS IS APPLICABLE U/S 194I 2% in Case of Rent of P&M / In other Case it is 10%. AND THERE IS LIMIT OF RS. 180000/- ABOVE THAT TDS IS APPLICABLE.