TDS Deduction

Yes.Tds applicable on rent advances

No... TDS not applicable for "Rental Advance"

In case rent paid will be pay advance mode then yes tds should be applicable as per monthly payment/calculations...

TDS under 194I is applicable ---- (to other than individual - not under 44AB audit)

At the time of credit of such income to the account of the payee or at the time of payment, whichever is earlier.


Provided that no deduction where the amount of such income or, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year to the payee, does not exceed 240000/-

Ohhh no...
Rental advance is not income/expense TDS not applicable...

If rental advance is adjusted against rent , then TDS applicable.otherwise TDS not applicable.

In addition to my above reply -

TDS must be deducted, if the rental advance is non-refundable and is to be adjusted in the future.