https://www.taxtmi.com/forum/issue?id=111113 TDS on rent is required at the earlier of credit or payment and includes retrospective arrears paid in the current period; therefore the payer must include arrears when determining the threshold and deducting tax. Relief provisions designed for past salary arrears are not applicable to rental income and cannot be used to avoid deduction on rent arrears. en-us Thu, 10 Nov 2016 17:31:11 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111113 TDS on rent is required at the earlier of credit or payment and includes retrospective arrears paid in the current period; therefore the payer must include arrears when determining the threshold and deducting tax. Relief provisions designed for past salary arrears are not applicable to rental income and cannot be used to avoid deduction on rent arrears. Discussion-Forum Income Tax Thu, 10 Nov 2016 17:31:11 +0530 https://www.taxtmi.com/forum/issue?id=111113