TaxTMI 
TaxTMI 
If a Private Ltd. Co. has paid rent Rs. 30000 for May 2025 and from June onwards it is paying 90000 p.m. does the company liable to deduct TDS on 30000 also as per the new amended provision?
TDS Deduction under section 194I
02 Jul 2025 
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TDS threshold on rent is assessed monthly; no retrospective liability for months below the monthly threshold.
Section 194I withholding on rent is assessed month by month: TDS is chargeable in any month when rent paid or credited in that month exceeds the statutory monthly threshold, and no retrospective deduction is required for months in which monthly rent did not exceed the threshold. (AI Summary)
Section 194I withholding on rent is assessed month by month: TDS is chargeable in any month when rent paid or credited in that month exceeds the statutory monthly threshold, and no retrospective deduction is required for months in which monthly rent did not exceed the threshold. (AI Summary)