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Tds deduction provision for resident paying rent of 60000/-

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(Querist)
21 January 2019 Sir
Should I deduct TDS for the payment of rent ?
Even I dont not cover under tax audit.
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
22 January 2019 is it payment of house rent?
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KAVIRAJA ADDANGADI

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KAVIRAJA ADDANGADI (Expert)
22 January 2019 TDS 5% if rent exceeding Rs 50,000 per month is paid by individual/HUF who are not liable for tax audit




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