TDS on rent paid to NRI rate

This query is : Resolved 
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Query on TDS applicability for rent paid to NRI by an individual tenant. Expert confirmed TAN is mandatory and there is no basic exemption limit. TDS is generally applicable at 30% plus 4% cess unless a lower deduction certificate or DTAA benefit is available.

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(Querist)
12 January 2026 Rent paid to NRI by individual tenant. Whether TAN number is to be obtained by Indian individual tenant ? As I know that there is no basic limit of rent paid to NRI . correct ?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
13 January 2026 Yes, correct. TAN is mandatory in such case.
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Rajesh Topiwala

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Rajesh Topiwala (Querist)
18 January 2026 TDS RATE FOR RENT PAID TO NRI, I THINK 30 %. AM I RIGHT?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
18 January 2026 Yes, correct +4% cess over it.... unless issued Lower tax deduction certificate or considering DTAA benefit, if applicable.
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