TDS deduction under 194I

who should deduct tds under rental income received rent payer or rent income recever
Replies (3)
Quick Summary
This discussion clarifies who is responsible for deducting Tax Deducted at Source (TDS) on rental income under Section 194I of the Income Tax Act. The consensus is that the rent payer is always liable for TDS deduction. However, if the rent payer is an individual not covered under tax audit provisions, they are generally not required to deduct TDS on rental payments.

Dear sir,

Tds has to be deducted by the RENT PAYER always.

For more details, kindly drop email to psandac @ gmail.com 

If rent payer is individual then what will do
If rent payer is covered under tax audit then he is liable to deduct TDS on rental payment otherwise no.

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