TDS ON RENT FOR THE F.Y. 2025-2026

This query is : Resolved 

16 December 2025 Hii!!!! partnership firm liable to tax audit under income tax act, my factory rent is 48000 P.M. from April to Sep 2025 and from October to January -72000 P.M. , i have to vacant from Feb onwards, kindly explain TDS applicability for the same.

16 December 2025 TDS not applicable as rent payable is less than 6 lacs.

16 December 2025 What if rent i vacant factory on May 2026. what will be TDS applicability ?


17 December 2025 TDS applicable if rent exceeds 6 lacs during next year.

17 December 2025 TDS on full amount or part amount ? only amount exceed 50000 P.M. or entire amount ?

19 December 2025 Dear Urvashi,
It is on full amount of rent


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