TDS RATE ON RENT PAID TO NRI

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This discussion clarifies the Tax Deducted at Source (TDS) rate applicable when paying rent to a Non-Resident Indian (NRI). According to Section 195 of the Income Tax Act, the TDS rate is 31.2%. This rate comprises the base tax of 30% plus an additional 4% for Health and Education Cess.

05 November 2024 Sir,
Can you please tell me what is the TDS rate on rent paid to NRI?

05 November 2024 U/s. 195 IT act, 31.2% (30% + 4% Health & Education Cess )

05 November 2024 Thank you so much for your response sir

05 November 2024 You are welcome.


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