TDS on Rent by Individuals and HUF

TDS on Rent from EZTDS.in TDS on Rent from EZTDS.in

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.