Aditya Birla Capital (hereinafter referred to as the trademark) is the sole brand for the financial services of Aditya Birla Group. The “Aditya Birla Capital” trademark logo and the URL www.adityabirlacapital.com are the property of Aditya Birla Management Corporation Private Limited (trademark holder), and are also licensed by Aditya Birla Capital Limited (ABCL) and its subsidiaries (hereinafter referred to as “ABC”). Aditya Birla Capital Limited is the holding company of all financial services companies. The supplier of the entities, ABC companies or any of its third parties and the order/merchant banks, etc., shall not be deemed to have waived its rights or remedies under this Agreement, unless such waiver takes place in writing. No delay or omission by establishment providers and ABC companies in exercising any rights or remedies shall be deemed a waiver of such rights or remedies or other rights or remedies. The waiver of an opportunity should not be construed as a prohibition or waiver of rights or remedies for future occasions. Question 74 Should the tax be deducted when the service tax is included in the rent? I am in a company and responsible for payment to contractors. We have reached an agreement to pay an amount per month to a contractor. Under this agreement, I must withhold the first months due in the form of a deposit for the entire duration of the contract. My question is, 1. Is TDS deductible from the deposit? 2. If the payment is due for the first month of December and is paid to SD and TDS, which are not deducted in December, but recovered in January and paid to the government on or before January 7, if I can register this TDS deduction in Q3 myself? and whether will the TDS thus withdrawn arouse interest? Will anyone answer my question? The tax on services paid by the tenant does not contribute to the nature of the lessor`s income.