TDS ON RENT OF RESIDENATIAL PROPERTY

This query is : Resolved 

06 April 2026 HI
I would like clarification regarding TDS on rent payments for Financial Year 2026–27:

Under which section is TDS applicable on rent paid to a resident landlord and what is TDS rate?
Under which section is TDS applicable on rent paid to an NRI landlord?
What are the applicable TDS rates and compliance requirements in both cases?

06 April 2026 • Resident landlord: TDS under 194-I (10%) or 194-IB (5%) depending on tenant status
• NRI landlord: TDS under 195 (~31.2%), strict compliance + no threshold
• Always check audit status, rent amount, and residential status before applying TDS


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