Individual paying rent to individual

Dear Friend

As TDS on rent is deducted u/s 194I but it doesn't applies on invidual . So in above case no TDS .

True...Mr.Saurabh is correct.

No TDS unless and until the person paying rent is liable for tax audit under section 44AB.

IF TDS is deductible rate will be 15%(plus EC). Mr. Y will file the ITR showing income under the Head House Property and can claim TDS deducted in his return from tax payable.

>>Vipul Garg