TDS Applicability on Rent to KINFRA

TDS Applicability on Arrears of Rent to KINFRA

Replies (1)

TDS (Tax Deducted at Source) applicability on arrears of rent to KINFRA (Kerala Industrial Infrastructure Development Corporation) depends on certain conditions:

 Conditions for TDS Applicability 1. *Rent amount exceeds threshold limit*: If the annual rent paid to KINFRA exceeds ₹2,40,000, TDS is applicable.

2. *KINFRA is the recipient of rent*: As KINFRA is the recipient of rent, they should provide their PAN (Permanent Account Number) to avoid higher TDS rates.

3. *Nature of payment*: TDS is applicable on rent payments, including arrears, made to KINFRA. TDS Rates - 10% of the rent amount, if the recipient (KINFRA) provides their PAN. - 20% of the rent amount, if the recipient does not provide their PAN. Compliance - The payer (you) should deduct TDS on the arrears of rent paid to KINFRA, if applicable. - File Form 26Q (TDS return) quarterly, providing details of TDS deducted and deposited. - Issue Form 16A (TDS certificate) to KINFRA, showing the TDS deducted and deposited.

 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 29 August 2026
Article Assistant

RRPM & ASSOCIATES LLP

Chennai

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details