Tds - 194i rent

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Do I need to deduct tds on rent payment to individual from April 2017 if it exceeds 5000? Also if I make the rent payment in cash but don't account it then it wont get disallowed right?
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" Do I need to deduct tds on rent payment to individual from April 2017 if it exceeds 5000? "

The limit for deduction of TDS on rent in case of individuals/ huf is Rs.50,000/- PM and not 5K.


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