TDS on Rent to Non Resident Indian


This query is : Resolved 

Quick Summary
Rent received by a Non-Resident Indian (NRI) from a residential property located in India is indeed subject to Tax Deducted at Source (TDS) under Section 195 of the Income Tax Act. There is no minimum threshold limit for the rent amount that triggers TDS. The applicable TDS rate is 30% of the rental income, plus a 4% education cess, making the effective rate 31.2%.

20 January 2023 Non-Resident is receiving Rent from Residential Property situated in India
My question is
whether rent is subject to TDS deduction ?
If yes whether there is any threshold limit for rent amount subject to TDS ?
At what rate TDS will be deducted ?

20 January 2023 1. Yes, u/s. 195 of IT act.
2. No threshold limit.
3. 30% + 4% cess.

20 January 2023 TDS @ 30% plus Education Cess 4%

20 January 2023 Yes. Correct..


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