tds on rent

1. The landlord can give declaration u/s 197A for non-deduction of TDS on rent to be received by him.

2. No TDS to be deducted where the amount of rent does not exceed Rs. 180000/- during FY.

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Provided that no deduction shall be made under this section where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed 9[two hundred and forty thousand rupees] :