In case Rent is paid per month more than Rs. 50,000, every tenant (Individual & HUF, not covered under Tax Audit purview) must deduct TDS under section 194IB and deposit the same to the Govt Treasury. A quarterly return cum statement is to be filed in 26QC and a certificate of TDS deducted is to be obtained in the Form 16C.
TDS on Rent by Individuals and HUF

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