ITMS

১০৯ - Deduction of tax at source from rent

2025-26 2024-25 2024-25 2023-24

109. Deduction of tax at source from rent.—
(1) Where any specified person rents—
(a) any house property;
(b) hotel or guest house;
(c) empty premises or plant or machinery; or
(d) any water body other than a Government water body, the said person shall deduct tax at the rate of 5% on the rent payable while pay...

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