sec 194IB of tds

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in sec 194IB if property given on rent on 26 Jan than how many months taken for taxability
Replies (3)
As per above said query it's based on Receipt...!

What about Your receipt of rent on January
receipt is 60000 rec'd on 26 Jan than what amount of tds deducted
If it's one month rent then You can deduct TDS @ 5% as per Your query.

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