30 October 2009
Common Area Maintenance charges paid to landlord (e.g. Malls charge CAM charges along with rental for their shops) should be covered u/s 194C or 194I, please support your answer with any circular, notification or section/case laws
31 October 2009
If you have separate agreement for rent and maintenance then you will be covered u/s 194I & 194C but you have consolidated agreement and amount not define separatly for maintenance and rent then you should deduct TDS u/s 194I on total amount.