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          Income Tax

          Section 194IB - TDS on payment of rent by certain individuals or Hindu undivided family

          Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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          TDS on rent: individuals and HUFs must deduct at prescribed rate for high monthly rent and file Form 26QC. Section 194IB mandates TDS by individuals and Hindu undivided families on rent payments exceeding the monthly threshold, requiring deduction at the prescribed rate on credit or payment. The provision disapplies the TAN requirement, requires electronic filing of Form 26QC and issuance of Form 16C, and includes a safeguard limiting TDS where the payee has not furnished PAN so that deduction shall not exceed rent for the last month of the previous year or last month of tenancy. 'Rent' covers payments under lease, sub lease, tenancy or similar arrangements.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                TDS on rent: individuals and HUFs must deduct at prescribed rate for high monthly rent and file Form 26QC.

                                Section 194IB mandates TDS by individuals and Hindu undivided families on rent payments exceeding the monthly threshold, requiring deduction at the prescribed rate on credit or payment. The provision disapplies the TAN requirement, requires electronic filing of Form 26QC and issuance of Form 16C, and includes a safeguard limiting TDS where the payee has not furnished PAN so that deduction shall not exceed rent for the last month of the previous year or last month of tenancy. "Rent" covers payments under lease, sub lease, tenancy or similar arrangements.


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