TDS for rent paid to non-resident under Income Tax Act 2025

• No change for your case after April 2026
• Continue deducting TDS under Section 195
• Standard rate remains ~31.2%, unless DTAA or lower certificate applies
• Your current compliance (27Q, deduction, etc.) is correct and safe

Thank you for responding to my query. However, I do not see Section 195 in the drop-down list under 'TDS/TCS Section wise payment details', when I had selected, 'Income-tax Act, 2025, TDS/TCS payments for Tax Year 2026-27 and onwards' in https://eportal.incometax.gov.in/iec/foservices/#/dashboard/e-pay-tax/e-pay-tax-dashboard. Kindly let me know if I am doing anything wrong. Thank you.

This seems to be a portal update lag, not a change in applicability. Even under the new Act, TDS on payments to non-residents continues on the same principle as earlier Section 195.

For now, you can continue selecting Section 195 in the portal and apply the correct TDS rate (DTAA or rates in force). Ensure proper documentation and consistency in Form 27Q.

Once the portal is updated, the new section mapping should reflect accordingly.