Tds on building rent

Dear Sir, If building Rent 2.40 Lakh in Year so tds applicable on whole amount or taxable amount..? taxable amount mean 240000-180000=60000.00
Replies (2)
TDS is applicable on whole amount of RS.2,40,000/-
as per provisions of section 194-I tds is deductible on full amount i.e.Rs.2,40,000

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