2% TDS deductible on common area maintenance charges, rules Income Tax tribunal
The Income Tax tribunal held that the payment towards maintenance charges have to be made after 2% TDS when the receivers for rent and other charges are separate.
The Income Tax Appellate Tribunal on Wednesday held that 2% TDS will be deductible on common area maintenance charges. A two member bench comprising judicial member CM Garg and accountant member Pradip Kumar Khedia observed that the charges were not part of the rent paid by an assessee company.
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