TDS not applicable in income of rent

This discussion clarifies whether individuals need to deduct Tax Deducted at Source (TDS) on rent payments under Section 194-I. Generally, individuals and HUFs are not required to deduct TDS on rent. However, there's an exception if you were liable for a tax audit in the previous year and your annual rent payments exceed £2,40,000. In such cases, TDS deduction at 2% or 10% may be applicable.