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FAQ on e-Dispute Resolution Committee and Form 34BC (No. of topics: 40)

FAQ on New vs Old Regime [AY 2024-25] (No. of topics: 15)

FAQs on TDS on Rent (No. of topics: 23)

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What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return?

FAQs on TDS on Rent

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Higher TDS for non filers under section 194 I requires withholding at elevated rates as specified by section 206AB. When a rent payee has not furnished a return, withholding under section 194 I must follow the special non filer mechanism: under section 206AB withholding is the higher of twice the prescribed rate, twice the rates in force, or a specified minimum rate; that special non filer withholding rule ceased to apply w.e.f. 01 04 2025.

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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.

Higher TDS for non filers under section 194 I requires withholding at elevated rates as specified by section 206AB.

When a rent payee has not furnished a return, withholding under section 194 I must follow the special non filer mechanism: under section 206AB withholding is the higher of twice the prescribed rate, twice the rates in force, or a specified minimum rate; that special non filer withholding rule ceased to apply w.e.f. 01 04 2025.

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What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return?

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What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return?

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Higher TDS for non filers under section 194 I requires withholding at elevated rates as specified by section 206AB.

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