TDS On Rent for indivisul
Querist : Anonymous
IF applicable, the TDS amount needs to be deposited with the bank vide challan no. ITNS 281.
Querist : Anonymous
IF Man is salary employed and his salary is 200000/- P.M., is he applicable for audit.please tell me any provision for audit for salary employee. Please help...!
Querist : Anonymous
there is no relevancy of income from other sources.
But, if a salaried person is having a business also and he falls in sec 44AB in the preceeding F.Y. then he will be required to deduct TDS.
But, if a businessman (covered u/s 44AB) is paying rent of his residence then he will also be liable to deduct TDS, lawfully.
Querist : Anonymous
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### When is TDS on Rent Deduction Applicable for Individuals/HUFs?
* **Section 194I (TDS on rent)** applies **only if the individual or HUF is required to get their accounts audited under Section 44AB** of the Income Tax Act.
* Generally, **TDS deduction by individuals/HUF is mandatory only if:**
* Their **business or profession turnover/gross receipts exceed ₹1 crore (for business) or ₹50 lakh (for profession)** in the preceding financial year\*\*, or
* They are otherwise covered under Section 44AB audit provisions.
* If the individual is **not subject to audit under 44AB**, then **they are not required to deduct TDS on rent** payments.
---
### How to Deposit TDS if Deducted?
* When TDS is deducted by an individual or HUF, it should be deposited using:
* **Challan No. ITNS 281 (e-payment)**.
* The deductor should also:
* File the TDS return.
* Provide **TDS certificate (Form 16A)** to the deductee.
---
### About Salaried Individuals:
* If a person is a **salaried employee only**, then:
* They **do not come under the audit provisions (Section 44AB)**.
* Hence, **no TDS deduction on rent is required** by them as an individual.
* If the salaried individual has **business income**, and **their turnover exceeds audit limits**, then TDS deduction becomes applicable.
---
### Summary Table:
| Situation | TDS on Rent Deduction Required? |
| --------------------------------------------------------------------- | ------------------------------------------------- |
| Individual/HUF with business/profession and audit required (Sec 44AB) | Yes, TDS must be deducted and deposited. |
| Individual/HUF without audit requirement | No TDS deduction needed. |
| Salaried individual only | No TDS deduction needed on rent. |
| Salaried individual + business income with audit | TDS deduction applicable if audit limits crossed. |
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