https://www.taxtmi.com/manuals?id=1242 Rent withholding under Section 393(1), Table Sl. No. 2, applies a monthly threshold of Rs.50,000. Persons other than specified persons deduct TDS at 2% and only in the last month of the tax year or tenancy, whichever is earlier. Specified persons deduct at the earlier of credit or payment: 2% for machinery, plant or equipment, and 10% for land, buildings, land appurtenant thereto, furniture or fittings. en-us Mon, 05 Oct 2015 11:05:00 +0530 Sat, 29 Aug 2026 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1242 Rent withholding under Section 393(1), Table Sl. No. 2, applies a monthly threshold of Rs.50,000. Persons other than specified persons deduct TDS at 2% and only in the last month of the tax year or tenancy, whichever is earlier. Specified persons deduct at the earlier of credit or payment: 2% for machinery, plant or equipment, and 10% for land, buildings, land appurtenant thereto, furniture or fittings. Manuals Income Tax Mon, 05 Oct 2015 11:05:00 +0530 https://www.taxtmi.com/manuals?id=1242