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CBDT exempts aircraft lease rentals paid to IFSC unit from TDS applicability

16th June, 2022

CBDT issued a notification exempting TDS on lease rentals paid to aircraft leasing units located in International Financial Services Centre (IFSC). The exemption shall be applicable from July 01, 2022, and the relaxation shall be available for ten consecutive assessment years. The Notification No. 65/2022 can be accessed here.

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