Tds applicable or not in shifting tenant

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 March 2014 Builder / Developers has pay the Shifting Tenant Expenses whether it's liable to deduct TDS. If Deduct TDS on which section 194C or 194I.

Thanks & Regards.

13 March 2014 should be covered under 194I as it is in the nature of rent.

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