https://www.taxtmi.com/manuals?id=3189 Tax deduction at source on rent is allocated by two provisions that impose withholding where monthly rent to a resident exceeds the prescribed threshold. One provision requires any person (subject to statutory exclusions) who pays or is liable to pay rent to withhold tax when the monthly rent surpasses the threshold. A separate provision requires specified individuals and Hindu Undivided Families to deduct tax in respect of rent paid to a resident once the monthly rent exceeds the same threshold, thereby distinguishing withholding obligations by payer category. en-us Tue, 28 Nov 2023 10:52:00 +0530 Sat, 30 Aug 2025 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3189 Tax deduction at source on rent is allocated by two provisions that impose withholding where monthly rent to a resident exceeds the prescribed threshold. One provision requires any person (subject to statutory exclusions) who pays or is liable to pay rent to withhold tax when the monthly rent surpasses the threshold. A separate provision requires specified individuals and Hindu Undivided Families to deduct tax in respect of rent paid to a resident once the monthly rent exceeds the same threshold, thereby distinguishing withholding obligations by payer category. Manuals Income Tax Tue, 28 Nov 2023 10:52:00 +0530 https://www.taxtmi.com/manuals?id=3189