If you're an individual or HUF (not liable for audit) paying monthly rent to a resident, you generally need to deduct TDS if the rent exceeds ₹50,000 per month. For rents below this threshold, TDS deduction is not applicable. This means if your monthly rent is ₹9,000, you are not required to deduct TDS.
I am paying house rent monthly for Rs.9000/- (Rs.3000/- each for 3 houses) from July'2020 onwards. Still we are not deducting TDS for the same. What is the ceiling limit for TDS on Rent for Individual? please update me immediately.
20 February 2021
All individuals or HUFs (except those liable to audit) paying monthly rent to a resident in excess of ₹ 50,000 are liable to deduct TDS under section 194-IB. So in your case TDS will not be deducted.