{"id":8878,"date":"2025-03-30T18:05:04","date_gmt":"2025-03-30T18:05:04","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=8878"},"modified":"2025-12-26T11:38:02","modified_gmt":"2025-12-26T11:38:02","slug":"tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/","title":{"rendered":"Tax Notices for Non-Deduction of TDS on Rent >50,000 P.M."},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8879\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/Tax-notice-.-.jpg\" alt=\"Tax notice .\" width=\"1186\" height=\"599\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/Tax-notice-.-.jpg 717w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/Tax-notice-.--300x151.jpg 300w\" sizes=\"(max-width: 1186px) 100vw, 1186px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69deb7e19ff27\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69deb7e19ff27\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Tax_Dept_Sends_Tax_Notices_for_Non-Deduction_of_TDS_on_Rent_%3E50000_PM\" title=\"Tax Dept Sends Tax Notices for Non-Deduction of TDS on Rent &gt;50,000 P.M.\">Tax Dept Sends Tax Notices for Non-Deduction of TDS on Rent &gt;50,000 P.M.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#TDS_Deduction_Responsibility_on_Rent\" title=\"TDS Deduction Responsibility on Rent\u00a0\">TDS Deduction Responsibility on Rent\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Consequences_of_Non-Compliance\" title=\"Consequences of Non-Compliance\">Consequences of Non-Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Exemption_from_Penalty\" title=\"Exemption from Penalty\">Exemption from Penalty<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Compliance_summary_for_Section_194I_%E2%80%93_TDS_on_Rent\" title=\"Compliance summary for Section 194I \u2013 TDS on Rent\">Compliance summary for Section 194I \u2013 TDS on Rent<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#What_is_the_meaning_of_%E2%80%9Crent%E2%80%9D\" title=\"What is the meaning of \u201crent\u201d?\">What is the meaning of \u201crent\u201d?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Who_must_deduct_TDS\" title=\"Who must deduct TDS?\">Who must deduct TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Threshold\" title=\"Threshold\">Threshold<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Rates\" title=\"Rates\">Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#When_to_deduct\" title=\"When to deduct?\">When to deduct?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Deposit_Reporting\" title=\"Deposit &amp; Reporting\">Deposit &amp; Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Following_Important_Clarifications_related_to_194I\" title=\"Following Important Clarifications related to 194I\">Following Important Clarifications related to 194I<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Comparison_Chart_Section_194I_vs_Section_194IB_%E2%80%93_TDS_on_Rent\" title=\"Comparison Chart\u00a0Section 194I vs Section 194IB \u2013 TDS on Rent\u00a0\">Comparison Chart\u00a0Section 194I vs Section 194IB \u2013 TDS on Rent\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-notices-for-non-deduction-of-tds-on-rent-50000-p-m\/#Quick_Practical_Rule-_related_to_TDS_on_Rent\" title=\"Quick Practical Rule- related to\u00a0TDS on Rent\u00a0\">Quick Practical Rule- related to\u00a0TDS on Rent\u00a0<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tax_Dept_Sends_Tax_Notices_for_Non-Deduction_of_TDS_on_Rent_%3E50000_PM\"><\/span><span style=\"color: #000080;\">Tax Dept Sends Tax Notices for Non-Deduction of TDS on Rent &gt;50,000 P.M.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"TDS_Deduction_Responsibility_on_Rent\"><\/span><span style=\"color: #000080;\">TDS Deduction Responsibility on Rent\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Income Tax Dept has issued notices to tenants paying INR 50,000\/- or more in monthly rent who failed to deduct and deposit TDS before remitting payments to their landlords. Even salaried employees paying rent from their taxable income must deduct TDS if their rent exceeds INR 50,000\/- Per month.<\/p>\n<ul>\n<li>Tenants must deduct 2% TDS on rent payments exceeding INR 50,000\/- per month (effective from October 2024, earlier 5%) and deposit it with the Income Tax Department. TDS must be deposited on time to avoid penalties.<\/li>\n<li>If tenants failed to deduct TDS on rent, they may need to revise their House Rent Allowance claims as a corrective measure. In cases where landlords have already paid tax on rental income, tenants should obtain Form 26A certification from the landlord to avoid liability.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Why Are Tenants Receiving Notices? <\/strong>Many<\/span>\u00a0taxpayers failed to comply with TDS on rent for AY 2023-24 &amp; 2024-25 and are now receiving notices from the Income Tax Dept.<\/p>\n<ul>\n<li>Some taxpayers might not realize that reducing their HRA claim is a corrective measure.<\/li>\n<li>The department is increasing scrutiny on high-rent transactions, urging taxpayers to review filings and ensure compliance to avoid penalties.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>What Should Tenants Do:<\/strong><\/span> The tax notice allows individuals to file an updated ITR and adjust their HRA claims to rectify non-compliance before penalties are imposed. \u00a0\u00a0Under &#8220;Exception to the Rule,&#8221; clarify that if the landlord has already paid taxes on the rental income, the tenant can request a Form 26A certification from the landlord to prove compliance. Consequences of failing to deduct TDS on rent payments and the necessary compliance measures for tenants paying high rent.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Consequences_of_Non-Compliance\"><\/span><span style=\"color: #000080;\">Consequences of Non-Compliance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Non-deduction of TDS can result in:<\/li>\n<\/ul>\n<ul>\n<li>Being considered an &#8220;assessee in default.&#8221;<\/li>\n<li>Interest penalties ranging from 1-1.5% per month.<\/li>\n<li>Additional fines imposed by tax authorities.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Exemption_from_Penalty\"><\/span><span style=\"color: #000080;\">Exemption from Penalty<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Tenants can avoid penalties if their landlord has already declared rental income in their ITR and paid taxes on it. However, obtaining proof from landlords may be difficult due to privacy concerns.<\/li>\n<li>ITR-U must be filed within the allowed timeframe (24 months from the end of the relevant AY) to rectify non-compliance before penalties escalate.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Compliance_summary_for_Section_194I_%E2%80%93_TDS_on_Rent\"><\/span><span style=\"color: #000080;\">Compliance summary for <strong>Section 194I \u2013 TDS on Rent<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9803\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/194I.jpeg\" alt=\"194I\" width=\"1166\" height=\"1326\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/194I.jpeg 991w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/194I-264x300.jpeg 264w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/194I-900x1024.jpeg 900w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/194I-768x873.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/03\/194I-800x910.jpeg 800w\" sizes=\"(max-width: 1166px) 100vw, 1166px\" \/><\/p>\n<div>\n<h3><span class=\"ez-toc-section\" id=\"What_is_the_meaning_of_%E2%80%9Crent%E2%80%9D\"><\/span><span style=\"color: #000080;\"><strong>What is the meaning of \u201crent\u201d?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Payment for use of:<\/p>\n<ul>\n<li>Land<\/li>\n<li>Building (including factory building)<\/li>\n<li>Plant &amp; Machinery<\/li>\n<li>Furniture or Fittings<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Who_must_deduct_TDS\"><\/span><span style=\"color: #000080;\"><strong>Who must deduct TDS?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Any person paying rent (Company, Firm, LLP, Trust, etc.)<\/li>\n<li>Individual \/ HUF only if liable to tax audit u\/s 44AB in the preceding FY.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Threshold\"><\/span><span style=\"color: #000080;\"><strong>Threshold<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>No TDS<\/strong> if total rent <strong>\u2264 \u20b92,40,000<\/strong> in a financial year. <em>(Note: \u20b950,000\/month limit applies to <strong>194IB<\/strong>, not 194I.)<\/em><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Rates\"><\/span><span style=\"color: #000080;\"><strong>Rates<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>2% \u2013 Plant, machinery, equipment<\/li>\n<li>10% \u2013 Land, building, furniture, fittings<\/li>\n<li>20% \u2013 If PAN not furnished (Sec 206AA)<\/li>\n<li>Non-resident payee \u2192 Sec 195 applies (not 194I).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"When_to_deduct\"><\/span><span style=\"color: #000080;\"><strong>When to deduct?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>At earlier of credit or payment (including advance rent).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Deposit_Reporting\"><\/span><span style=\"color: #000080;\"><strong>Deposit &amp; Reporting<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Deposit: By 7th of next month<\/li>\n<li>Return: Form 26Q<\/li>\n<li>Certificate: Form 16A<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Following_Important_Clarifications_related_to_194I\"><\/span><span style=\"color: #000080;\"><strong>Following Important Clarifications related to 194I<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Advance Rent: TDS applicable<\/li>\n<li>Refundable Security Deposit: No TDS<\/li>\n<li>Non-refundable \/ adjusted deposit: TDS applicable<\/li>\n<li>Maintenance charges inseparable from rent: TDS on total amount<\/li>\n<\/ul>\n<p>A common mistake normally doing by taxpayers is applying\u00a0194IB instead of 194I which create \/ leads to short deduction notices.<\/p>\n<h2 data-start=\"139\" data-end=\"211\"><span class=\"ez-toc-section\" id=\"Comparison_Chart_Section_194I_vs_Section_194IB_%E2%80%93_TDS_on_Rent\"><\/span><span style=\"color: #000080;\"><strong data-start=\"145\" data-end=\"211\">Comparison Chart\u00a0<\/strong><strong data-start=\"145\" data-end=\"211\">Section 194I vs Section 194IB \u2013 TDS on Rent\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"213\" data-end=\"1533\">\n<thead data-start=\"213\" data-end=\"267\">\n<tr data-start=\"213\" data-end=\"267\">\n<th data-start=\"213\" data-end=\"227\" data-col-size=\"sm\">Particulars<\/th>\n<th data-start=\"227\" data-end=\"246\" data-col-size=\"md\"><strong data-start=\"229\" data-end=\"245\">Section 194I<\/strong><\/th>\n<th data-start=\"246\" data-end=\"267\" data-col-size=\"md\"><strong data-start=\"248\" data-end=\"265\">Section 194IB<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"319\" data-end=\"1533\">\n<tr data-start=\"319\" data-end=\"438\">\n<td data-start=\"319\" data-end=\"345\" data-col-size=\"sm\">Applicable to whom?<\/td>\n<td data-col-size=\"md\" data-start=\"345\" data-end=\"409\">Any person (Company, Firm, LLP, Trust, Individual, HUF, etc.)<\/td>\n<td data-col-size=\"md\" data-start=\"409\" data-end=\"438\">Individual \/ HUF only<\/td>\n<\/tr>\n<tr data-start=\"439\" data-end=\"569\">\n<td data-start=\"439\" data-end=\"474\" data-col-size=\"sm\">Audit requirement (u\/s 44AB)<\/td>\n<td data-col-size=\"md\" data-start=\"474\" data-end=\"527\">Individual\/HUF liable to audit in preceding FY<\/td>\n<td data-col-size=\"md\" data-start=\"527\" data-end=\"569\">Individual\/HUF NOT liable to audit<\/td>\n<\/tr>\n<tr data-start=\"570\" data-end=\"633\">\n<td data-start=\"570\" data-end=\"592\" data-col-size=\"sm\">Nature of payee<\/td>\n<td data-col-size=\"md\" data-start=\"592\" data-end=\"612\">Resident only<\/td>\n<td data-col-size=\"md\" data-start=\"612\" data-end=\"633\">Resident only<\/td>\n<\/tr>\n<tr data-start=\"634\" data-end=\"742\">\n<td data-start=\"634\" data-end=\"654\" data-col-size=\"sm\">Type of asset<\/td>\n<td data-col-size=\"md\" data-start=\"654\" data-end=\"713\">Land, Building, Plant &amp; Machinery, Furniture or Fittings<\/td>\n<td data-col-size=\"md\" data-start=\"713\" data-end=\"742\">Land or Building only<\/td>\n<\/tr>\n<tr data-start=\"743\" data-end=\"825\">\n<td data-start=\"743\" data-end=\"765\" data-col-size=\"sm\">Threshold limit<\/td>\n<td data-col-size=\"md\" data-start=\"765\" data-end=\"800\">INR 2,40,000 per financial year<\/td>\n<td data-col-size=\"md\" data-start=\"800\" data-end=\"825\">INR 50,000 per month<\/td>\n<\/tr>\n<tr data-start=\"826\" data-end=\"912\">\n<td data-start=\"826\" data-end=\"844\" data-col-size=\"sm\">Rate of TDS<\/td>\n<td data-col-size=\"md\" data-start=\"844\" data-end=\"902\">2% \u2013 Plant &amp; Machinery<br \/>\n10% \u2013 Land\/Building\/Furniture<\/td>\n<td data-col-size=\"md\" data-start=\"902\" data-end=\"912\">5%<\/td>\n<\/tr>\n<tr data-start=\"913\" data-end=\"1023\">\n<td data-start=\"913\" data-end=\"937\" data-col-size=\"sm\">Time of deduction<\/td>\n<td data-col-size=\"md\" data-start=\"937\" data-end=\"968\">Earlier of credit or payment<\/td>\n<td data-col-size=\"md\" data-start=\"968\" data-end=\"1023\">Once in a year (March or last month of tenancy)<\/td>\n<\/tr>\n<tr data-start=\"1024\" data-end=\"1124\">\n<td data-start=\"1024\" data-end=\"1051\" data-col-size=\"sm\">TDS deposit due date<\/td>\n<td data-col-size=\"md\" data-start=\"1051\" data-end=\"1071\">7th of next month<\/td>\n<td data-col-size=\"md\" data-start=\"1071\" data-end=\"1124\">Within 30 days from end of month of deduction<\/td>\n<\/tr>\n<tr data-start=\"1125\" data-end=\"1210\">\n<td data-start=\"1125\" data-end=\"1142\" data-col-size=\"sm\">TDS return<\/td>\n<td data-col-size=\"md\" data-start=\"1142\" data-end=\"1169\">Form 26Q (Quarterly)<\/td>\n<td data-col-size=\"md\" data-start=\"1169\" data-end=\"1210\">Form 26QC (Challan-cum-statement)<\/td>\n<\/tr>\n<tr data-start=\"1211\" data-end=\"1264\">\n<td data-start=\"1211\" data-end=\"1233\" data-col-size=\"sm\">TDS certificate<\/td>\n<td data-col-size=\"md\" data-start=\"1233\" data-end=\"1248\">Form 16A<\/td>\n<td data-col-size=\"md\" data-start=\"1248\" data-end=\"1264\">Form 16C<\/td>\n<\/tr>\n<tr data-start=\"1265\" data-end=\"1323\">\n<td data-start=\"1265\" data-end=\"1287\" data-col-size=\"sm\">TAN requirement<\/td>\n<td data-col-size=\"md\" data-start=\"1287\" data-end=\"1303\">Mandatory<\/td>\n<td data-col-size=\"md\" data-start=\"1303\" data-end=\"1323\">Not required<\/td>\n<\/tr>\n<tr data-start=\"1324\" data-end=\"1409\">\n<td data-start=\"1324\" data-end=\"1353\" data-col-size=\"sm\">Section 206AA (No PAN)<\/td>\n<td data-start=\"1353\" data-end=\"1359\" data-col-size=\"md\">20%<\/td>\n<td data-start=\"1359\" data-end=\"1409\" data-col-size=\"md\">Rate restricted to 5% (not exceeding rent)<\/td>\n<\/tr>\n<tr data-start=\"1410\" data-end=\"1464\">\n<td data-start=\"1410\" data-end=\"1429\" data-col-size=\"sm\">Advance rent<\/td>\n<td data-start=\"1429\" data-end=\"1446\" data-col-size=\"md\">TDS applicable<\/td>\n<td data-start=\"1446\" data-end=\"1464\" data-col-size=\"md\">TDS applicable<\/td>\n<\/tr>\n<tr data-start=\"1465\" data-end=\"1533\">\n<td data-start=\"1465\" data-end=\"1488\" data-col-size=\"sm\">Security deposit<\/td>\n<td data-start=\"1488\" data-end=\"1510\" data-col-size=\"md\">Refundable \u2013 No TDS<\/td>\n<td data-start=\"1510\" data-end=\"1533\" data-col-size=\"md\">Refundable \u2013 No TDS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-start=\"1540\" data-end=\"1571\"><span class=\"ez-toc-section\" id=\"Quick_Practical_Rule-_related_to_TDS_on_Rent\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1547\" data-end=\"1571\">Quick Practical Rule- related to\u00a0<\/strong><\/span><span style=\"color: #000080;\"><strong data-start=\"145\" data-end=\"211\">TDS on Rent\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"1572\" data-end=\"1766\">\n<li data-start=\"1572\" data-end=\"1618\">\n<p data-start=\"1574\" data-end=\"1618\">Company \/ Firm \/ LLP? \u2192 Section 194I<\/p>\n<\/li>\n<li data-start=\"1619\" data-end=\"1700\">\n<p data-start=\"1621\" data-end=\"1700\">Individual \/ HUF paying &gt;\u20b950,000 pm rent &amp; not audited? \u2192 Section 194IB<\/p>\n<\/li>\n<li data-start=\"1701\" data-end=\"1766\">\n<p data-start=\"1703\" data-end=\"1766\">Non-resident landlord? \u2192 Section 195 (not 194I \/ 194IB)<\/p>\n<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Tax Dept Sends Tax Notices for Non-Deduction of TDS on Rent &gt;50,000 P.M. TDS Deduction Responsibility on Rent\u00a0 Income Tax Dept has issued notices to tenants paying INR 50,000\/- or more in monthly rent who failed to deduct and deposit TDS before remitting payments to their landlords. Even salaried employees paying rent from their taxable &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[100],"tags":[1161],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8878"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=8878"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8878\/revisions"}],"predecessor-version":[{"id":8881,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8878\/revisions\/8881"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=8878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=8878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=8878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}