Tds on rent

This query is : Resolved 

04 April 2012 Hi,

if we are paying accommodation charges for a 3days to a person.. do we need to deduct TDS?
There is no agreement for this 3days.

Kindly advice.

Thanks

04 April 2012 No need to deduct TDS When aggregate payments/credits to the payee during a financial year does not exceed Rs. 1,80,000.
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If you are individual TDS provisions will not applicable unless under Tax Audit case.
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in your case I assumed that amount less than 180000 PA , therefore, NO NEED TO DEDUCT TDS .

04 April 2012 Hi,

Thanks for your reply.. in case, if we pay to a nonresident whether sec 195 applies?

Thanks

04 April 2012 Yes, you will have to deduct the TDS in case of Non resident u/s 195.

08 August 2012 Here accommodation charges paid by a Pvt Ltd company (Resident) to a non-resident person.

Is it requires to deduct TDS?

In case actual charges are paid by other non-resident and the Indian company has reimbursed such charges. TDS Applies?

Kindly advice.

27 July 2025 https://docs.google.com/document/d/1ZTcynuP5Hhg1Cwmd2aDiW97TtByC4f_VqRs9g9mnQyE/edit?usp=sharing


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