Distinction between rent and apartment maintenance charges for applicability of Section 194IB

Sreenivas Murthy (Others) (34 Points)

04 August 2021  

Hello,

In a situation where the monthly rent paid for an apartment is INR 45,000 and the apartment maintenance charges are INR 10,000 paid to the landlord, would there be a need by the tenant to deduct TDS @ 5% to meet the requirement of section 194IB ?