Tds on Rent 26QC

This discussion addresses Tax Deducted at Source (TDS) on rent payments exceeding £50,000 per month, specifically when one landlord is a resident and the other is a non-resident. It clarifies the applicability of TDS under Section 194I and the requirement for a TAN, especially when dealing with non-resident Indian (NRI) landlords who may not have a PAN. The conversation also touches upon the relevance of Section 194IB and the specific form 26QC for reporting.