TDS on Rent

[Asked by Guest]

Dear Sir,

I had given my space to someone and I got a rent after deduction of TDS from them and same has been paid someone should I deduct TDS for the same.

As the TDS is already deducted once.

AI Summary

TDS on rent: assess the nature of subsequent payments to determine whether further TDS is required.
TDS on rent: the recipient of rent with TDS already deducted must examine the nature of any subsequent payment they make to decide if TDS applies; prior deduction on received rent does not automatically exempt subsequent payments from TDS.