(29)"rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any—(a)land; or(b)building (including factory building); or(c)land appurtenant to a building (including factory building); or(d)machinery; or(e)plant; or(f)equipment; or(g)furniture; or(h)fittings, whether or not any or all of the above are owned by the payee, and for the purposes of section 393(1) [Table: Sl. No. 2(i)], only the payment with reference to assets mentioned in sub-clauses (a), (b) and (c) shall be treated as rent;
