{"id":268667,"date":"2022-06-18T16:00:41","date_gmt":"2022-06-18T10:30:41","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268667"},"modified":"2022-06-18T16:41:38","modified_gmt":"2022-06-18T11:11:38","slug":"cbdt-notifies-tax-deductions-on-rent-of-aircraft-leased-out-by-ifsc-units-allowed-subject-to-conditions","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/18\/cbdt-notifies-tax-deductions-on-rent-of-aircraft-leased-out-by-ifsc-units-allowed-subject-to-conditions\/","title":{"rendered":"CBDT notifies exemption of TDS on rent of \u2018aircraft\u2019 leased out by IFSC units on certain conditions"},"content":{"rendered":"<div style=\"text-align: justify;\">\n<p>On <strong>16<sup>th<\/sup> June, 2022<\/strong>, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section <a href=\"http:\/\/www.scconline.com\/DocumentLink\/TZ22G622\">194-I<\/a> of <a href=\"http:\/\/www.scconline.com\/DocumentLink\/Fk09KPVs\">Income Tax Act, 1961<\/a> paid to Aircraft Leasing Units vide notification no. <strong>65\/2022\/F. No. 275\/30\/2019-IT(B)<\/strong>. This will come into force on July 1, 2022.Exemption is applicable on following conditions:<\/p>\n<p>The Lessor must<\/p>\n<ul>\n<li>furnish a statement-cum-declaration in Form No. 1 to the lessee giving details of previous years relevant to the ten consecutive assessment years for which the lessor opts for claiming deduction under sub-section (IA) read with section (2) of the section 80LA of the Income-tax Act; and<\/li>\n<li>such statement-cum-declaration shall be furnished and verified in the manner specified in Form No.1, for each previous year relevant to the ten consecutive assessment years for which the lessor opts for claiming deduction under sub-section (IA) read with section (2) of the section 80LA of the Income-tax Act.<\/li>\n<\/ul>\n<p>The Lessee must<\/p>\n<ul>\n<li>not deduct tax on payment made or credited to lessor after the date of receipt of copy of statement-cum-declaration in Form No. 1 from the lessor; and<\/li>\n<li>furnish the particulars of all the payments made to lessor on which tax has not been deducted in view of this notification in the statement of deduction of tax referred to in sub-section (3) of section 200 of the Income-tax Act read with rule 31A of the Income-tax Rules, 1962.<\/li>\n<\/ul>\n<p>The above relaxation shall be available to the lessor during the said previous years relevant to the ten consecutive assessment years as declared by the lessor in form 1 which specifies \u201cTo be furnished by a unit engaged in the business of leasing of aircraft located in International Financial Services Centre to the Lessee\u201d<\/p>\n<hr \/>\n<p><span style=\"color: #000080;\"><strong>*Shubhi Srivastava, Editorial Assistant has reported this brief.<\/strong><\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>On 16th June, 2022, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section 194-I of Income <\/p>\n","protected":false},"author":67011,"featured_media":268668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[41100,29414,2649,38410,49746,41775,43069,2621],"class_list":["post-268667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-aircraft","tag-cbdt","tag-exemption","tag-ifsc","tag-lease-rentals","tag-lessee","tag-lessor","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBDT notifies exemption of TDS on rent of \u2018aircraft\u2019 leased out by IFSC units on certain conditions | SCC Times<\/title>\n<meta name=\"description\" content=\"Central Board of Direct Taxes (CBDT) has exempted TDS on lease 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