An explanation to section... Explanation.โFor the purposes of this section,โ
[i] "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of [either separately or together] any,
I don't think leased line is covered under plant and machinery. I needed to confirm if it is covered by the definition of royalty u/ s 9 and hence 194 j is applicable.