Tds of nri on rent

This discussion clarifies the Tax Deducted at Source (TDS) applicable when a Limited Liability Partnership (LLP) pays rent to a Non-Resident Indian (NRI) into their Indian bank account. The applicable TDS rate is generally 30% plus surcharge and cess, as per Section 195 of the Income-tax Act. It's also advised to consider Double Taxation Avoidance Agreements (DTAA) between India and the NRI's country of residence, which may offer a lower tax rate. If the NRI's total income falls below the taxable limit, there might be no tax liability.