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Tds (rent or contract)

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(Querist)
22 March 2012 There is a contract containing that a printer is given on a rent and on monthly basis bill of contractor is generated for the use of Printer.

So can it be considered as RENT u/s 194I or Contract under section 194C For TDS?
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Ranjan Dayal

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Ranjan Dayal (Expert)
22 March 2012 Dear Yash

TDS will be deducted under section 194I under rent of equipment as defined u/s194I

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