TDS ON RENT

Yes.....

No income tax tax on income not expenditure. gst in rcm if rent from cg sg ut local authorities otherwise no gst.

If you have taken a shop on rent, then it is a expenditure for you not revenue. So you are not required to take Registration under GST since you are dealing in Exclusive Supply of Exempted Goods [ Section 23 of the CGST Act 2017 ].

As far as Income Tax is concerned, TDS U/s 194-I of the Income Tax Act 1961 @ 10% needs to be deducted if the aggregate rent payable exceeds Rs. 2,40,000.

Sorry sir, He rent a commercial shop to others. That is Rent income per month for him 120000/- i.e  120000x12 = 1440000/- per year receipt.

Also he got gst and doing Exempted ( paddy & non branded rice) turnover last year .

For that 120000/- per month need to deduct tax 10% right sir. and also the tds either deducted and paid by tenant or owner need to pay by himself?