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Rent paid without deducting tds

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if I paid rent of Rs 180000 to a person during FY 2018-19 should I deduct tds
Replies (3)
No need to deduct any TDS on rent upto 2.4L u/s 194I.
However this section apply only for
1)Company/LLP/Commission agent/Broker Who's turnover more than 1Cr.
2)Resident individual/HUF/Firm carrying bussiness = Turnover >2Cr
profession=Turnover>50L

If you fall any of this category u need not to deduct any rent.
Rent for what purpose ? , House rent or any other .

For  F.Y  2018-19  the  limit  to deduct  TDS  was  of Rs 180000/-  not  2,40000/-  . form 1/4/2019  limit  has been increase  form 180000/-  to 240000/-  .  so  rent is what purpose ?. 


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