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    <title>When it is required to deduct tax at source under section 194IB?</title>
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    <description>Tax deduction at source on rent is triggered by payment or credit of rent for the last month of the relevant period. If the property is let for the whole year, deduct at payment or credit for the last month of the financial year, whichever is earlier. If the property is vacated during the year, deduct at payment or credit for the last month of tenancy, whichever is earlier.</description>
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      <description>Tax deduction at source on rent is triggered by payment or credit of rent for the last month of the relevant period. If the property is let for the whole year, deduct at payment or credit for the last month of the financial year, whichever is earlier. If the property is vacated during the year, deduct at payment or credit for the last month of tenancy, whichever is earlier.</description>
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