M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

13. Section 194-I of the Act, which was inserted by Finance Act, 1994 w.e.f. June 01, 1994, provides for deduction of tax at source in Civil Appeal No. 9875 of 2013 & Ors. Page 8 of 18 Page 9 JUDGMENT respect of payment of 'rent' by any person, other than an individual and a hindu undivided family, at the time