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Tds sec 194i

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(Querist)
25 April 2013 If rent payable for shop(located diferent place)to same assesse than limit of Rs.1,80,000/- to be considered for each shop or combined ?
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CA Dileep Surya Kumar

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CA Dileep Surya Kumar (Expert)
25 April 2013 The limit should be aggregate of all assets as the limit is applicable person wise not on asset wise.

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