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.