RCM on rent

SIR we are opened new business we have pay rent 45000 tax extra i request to u can i deduct tds or not 

Dear vairavan,

Kindly specify About 45,000 as monthly or yearly?

if monthly, then you can deduct TDS @ 10 % (As 45K * 12month =5,40,000 > 1,80,000 Limit for FY2017-18 & this limit has increased to 2,40,000 for F.Y. 2018-19. which is any ways higher than 5,40,000. so you will have to deduct.

thanks,we haven't TAN CERTIFICATE CAN WE DEDUCT TDS

You need to apply for TAN.

RCM is applicable w.e.f.1/02/2019 and in respect of Rents if the assets is residential house it is not necessary RCM if the assest is Business RCM had to pay