https://www.taxtmi.com/manuals?id=4383 An individual or HUF not subject to audit must deduct tax at source at the specified rate when rent paid to a resident to a payee in a month exceeds the statutory monthly threshold, with deduction due at the earlier of credit to the payee's account or payment. The monthly threshold applies separately to each co-owner where rent is paid individually; deduction is required only for those co-owners whose individual receipts exceed the threshold. en-us Fri, 29 Dec 2023 10:18:00 +0530 Tue, 09 Jan 2024 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4383 An individual or HUF not subject to audit must deduct tax at source at the specified rate when rent paid to a resident to a payee in a month exceeds the statutory monthly threshold, with deduction due at the earlier of credit to the payee's account or payment. The monthly threshold applies separately to each co-owner where rent is paid individually; deduction is required only for those co-owners whose individual receipts exceed the threshold. Manuals Income Tax Fri, 29 Dec 2023 10:18:00 +0530 https://www.taxtmi.com/manuals?id=4383