TDS on rent: Individuals and HUFs not covered by section 194-I must deduct under section 194IB. Any individual or Hindu Undivided Family making rental payments who is not subject to the withholding mechanism under section 194-I is required to deduct tax at source under section 194IB in respect of those rental payments.
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 not covered by section 194-I must deduct under section 194IB.
Any individual or Hindu Undivided Family making rental payments who is not subject to the withholding mechanism under section 194-I is required to deduct tax at source under section 194IB in respect of those rental payments.
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