TDS liability on Rent paid to NR in an Indian Bank

This discussion clarifies the Tax Deducted at Source (TDS) implications when an Indian tenant pays rent to a Non-Resident Indian (NRI) landlord. It confirms there's no minimum rent limit for TDS deduction, with the rate set at 30% plus 4% cess under Section 195 of the Income Tax Act. The tenant is required to obtain a TAN for TDS deposit, but filing Form 15CA is not necessary. While the flat owner faces advance tax liability, they are not subject to additional penalties if the tenant fails to deduct TDS, though informing the tenant of their obligation is advised.