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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 and also doesn't furnish his PAN?

FAQs on TDS on Rent

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TDS on rent: higher withholding under 206AA/206AB applies where payee is non-filer without PAN, resulting in increased deduction. TDS under section 194-I must be deducted at the higher of the rates specified in section 206AA or section 206AB when the payee is an income-tax non-filer and has not furnished PAN; section 206AB is not applicable 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.

TDS on rent: higher withholding under 206AA/206AB applies where payee is non-filer without PAN, resulting in increased deduction.

TDS under section 194-I must be deducted at the higher of the rates specified in section 206AA or section 206AB when the payee is an income-tax non-filer and has not furnished PAN; section 206AB is not applicable 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 and also doesn't furnish his PAN?

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TDS on rent: higher withholding under 206AA/206AB applies where payee is non-filer without PAN, resulting in increased deduction.

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