Case of CIT vs Diamond Tree, HC Delhi Judgement Dated 6th August 2025. Common Area Maintenance (CAM) payment shall be liable to deduct TDS under Section 194C not under Section 194I. The CAM charges are essentially maintenance charges paid by a unit for proper maintenance of the common area. The said charges are contributed towards expenditure on cleanliness, utilities and maintenance. These charges are shared expenses for common works and utilities. The said charges cannot, by any stretch, be construed as payment of rent for occupying the premises in question.