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

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

FAQs on TDS on Rent

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TDS under section 194-IB: higher TDS for non-filers does not apply, standard 194-IB withholding continues. Section 206AB normally requires higher-rate deduction for non-filers, but this higher-rate withholding does not apply to tax required to be deducted under section 194-IB, meaning the Section 206AB mechanism is not triggered for payments subject to section 194-IB; this non-applicability is noted as effective from 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 under section 194-IB: higher TDS for non-filers does not apply, standard 194-IB withholding continues.

Section 206AB normally requires higher-rate deduction for non-filers, but this higher-rate withholding does not apply to tax required to be deducted under section 194-IB, meaning the Section 206AB mechanism is not triggered for payments subject to section 194-IB; this non-applicability is noted as effective from 01-04-2025.

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

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

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TDS under section 194-IB: higher TDS for non-filers does not apply, standard 194-IB withholding continues.

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