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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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When it is required to deduct tax at source under section 194IB?

FAQs on TDS on Rent

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TDS on rent: deduct at payment or credit for the last month of tenancy or financial year, whichever is earlier. Tax deduction at source on rent is triggered by payment or credit of rent for the last month of the relevant period. If the property is let for the whole year, deduct at payment or credit for the last month of the financial year, whichever is earlier. If the property is vacated during the year, deduct at payment or credit for the last month of tenancy, whichever is earlier.

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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: deduct at payment or credit for the last month of tenancy or financial year, whichever is earlier.

Tax deduction at source on rent is triggered by payment or credit of rent for the last month of the relevant period. If the property is let for the whole year, deduct at payment or credit for the last month of the financial year, whichever is earlier. If the property is vacated during the year, deduct at payment or credit for the last month of tenancy, whichever is earlier.

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TDS on rent: deduct at payment or credit for the last month of tenancy or financial year, whichever is earlier.

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