TDS on rent paid to a non resident


This query is : Resolved 

07 September 2009 Dear All,

I understand that a TDS rate at 15.45 % is to be deducted from rent when the rent is paid to an individual. I need to know if the rent is paid to an owner who happens to be a non-resident, can the owner claim the refund of the TDS so deducted from the rent.

Regards,
Nitesh

07 September 2009 As per section 194I, rent paid to an resident individual TDS has to be done at 15%. If the owner is non-resident TDS has to be made asper section 195 or as per DTAA whichever is beneficial to the owner of the property. If he want to claim the refund of tax deducted, he has to file his return of income claiming the same for refund.

07 September 2009 Agree, he has to file return for claim TDS.


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