ITR Filing: Tenants paying over Rs 50,000 rent must check this TDS requirement - Paying rent above Rs 50,000? TDS rules may apply | The Economic Times
Individuals and HUFs not liable for tax audit must deduct TDS on rent paid to a resident landlord if the monthly rent exceeds Rs 50,000. Once this threshold is crossed, TDS applies to the entire rent amount, not just the excess portion. Paying rent above Rs 50,000? TDS rules may apply