https://www.taxtmi.com/acts?id=4034 Section 194I requires non individual/HUF payers of rent to deduct tax at source at prescribed rates when rent is credited or paid, treating credits to any account as deemed payments. It sets distinct withholding categories based on the asset used, provides a monthly de minimis exemption from deduction, includes an exception for certain receipts of real estate investment trusts, and subjects individuals and HUFs to deduction duties only when their business or professional turnover exceeds statutory thresholds. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 03 Sep 2025 13:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4034 Section 194I requires non individual/HUF payers of rent to deduct tax at source at prescribed rates when rent is credited or paid, treating credits to any account as deemed payments. It sets distinct withholding categories based on the asset used, provides a monthly de minimis exemption from deduction, includes an exception for certain receipts of real estate investment trusts, and subjects individuals and HUFs to deduction duties only when their business or professional turnover exceeds statutory thresholds. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4034