TDS on Hotel Room Rent: Annual Limit For FY 2025-26

| Last updated: 29 December 2025

Under Section 194I of the Income Tax Act, TDS deducted on hotel room payments is considered as "rent" when it is taken for a specified period. The TDS rate is 10% if payments exceed ₹50,000 per month. Budget 2025 UpdateThe annual limit of 2.40 lakh for TDS on rent is being increased to 6 lakh Fo
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Sahil Jaiswal

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Hi Everyone, Hope you all are doing good! I am a CA Final Student and currently undergoing my CA Articleship.

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