Rent & lease agreements
The refundable security deposit is not dutiable here (Delhi High Court, AIR 1980 Delhi 249) — a nominal ₹100 is charged where a deposit is present. Beyond 20 years the lease is taxed as a sale rather than a tenancy.
Reference example — ₹25,000/month, 11 months, ₹1,00,000 deposit: duty ≈ ₹100.