A Salaried person with a income of Rs. 15/- Lac P.A. paying a rent of Rs. 360000/- P.a. to his Mother and claiming exemption under HRA Provisions. Whether he is liable to deduct TDS on Rent or not ?
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Tds on rent by a salaried person
Replies (2)
Accroding to sec 194 I , An individual (not liable to tax audit) can not deduct TDS on payment of rent.
TDS Provisions are applicable to individual if the individual is coming under the ambit of audit u/s. 44Ab of the income tax act in the previous year. In this case it is not applicable.
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