​​​ For the purpose of s​ection 194-I, rent means any sum paid for the use of land, building, plant, machinery, equipment, furniture, or fittings under any lease, sub-lease, tenancy, or any other arrangement or agreement.

 For Section 194-IB, Rent means any sum paid or payable for the use of any land or buildings or both under any lease, sub-lease, tenancy, or any other arrangement or agreement.​