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Under section 194i of the income tax act, any person (other than an individual or huf) who is responsible for paying rent must deduct tax at source (tds). Under section 194i, individuals or hufs (who were subject to tax audit in the preceding financial year), as well as other persons, must deduct tds if the monthly rent exceeds rs. If you’re making rent payments exceeding a specified limit,.
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Section 194i of the income tax act, 1961, deals with tds (tax deducted at source) on rent paid to landlords or asset owners. Understand the impact on landlords and tenants. Any person, not being an individual or a hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time of credit of such income to the.
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