The Delhi Bench of ITAT has held that the common area maintenance charges

The Delhi Bench of ITAT has held that the common area maintenance charges 

The Delhi Bench of ITAT has held that the common area maintenance charges (CAM charges) would be subjected to 2% of TDS under Section 194C and not subject to 10% of TDS under section 194 I of the Income Tax Act 1961 where the rent payment to the licensor is independent of CAM charges payable thus the CAM charges cannot partake the character of rent. (ITA No. 1644/Del/2020).



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