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          Income Tax

          Who is liable to deduct tax at source (TDS) on rental payments under section 194-I?

          FAQs on TDS on Rent

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          TDS on rent: non-individual payers and eligible business individuals/HUFs must deduct tax on rental payments. Liability to deduct tax at source on rent is governed by section 194-I, requiring any person other than an individual or HUF who pays rent to deduct TDS; individuals or HUFs are liable only when engaged in business or profession and meeting applicable turnover or gross receipt thresholds. Rent paid or credited to a business trust that is a real estate investment trust for specified real estate assets is not subject to deduction.
                            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: non-individual payers and eligible business individuals/HUFs must deduct tax on rental payments.

                                  Liability to deduct tax at source on rent is governed by section 194-I, requiring any person other than an individual or HUF who pays rent to deduct TDS; individuals or HUFs are liable only when engaged in business or profession and meeting applicable turnover or gross receipt thresholds. Rent paid or credited to a business trust that is a real estate investment trust for specified real estate assets is not subject to deduction.


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