15 September 2025
Dear Sir /Madam, Kindly clarify whether TDS under section 194Q is applicable on electricity charges paid in respect of our rental building in the following scenarios: We pay the actual electricity bill (in the Name of Landlord) amount directly to TNEB. We reimburse the landlord for the actual electricity bill (In the Name of Landlord), and the landlord in turn pays TNEB. We would appreciate your guidance on the applicability of TDS in both cases.