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C.A. Jignesh N. Mehta

C.A. Jignesh N. Mehta (C.A.)     14 June 2014

Tds on rent for separate properties of same person

Any person, not being an individual or a Hindu undivided family, who is responsible for paying to 43[a resident] any income by way of rent44, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, 45[deduct income-tax thereon at the rate of—


The person has to deduct tds on balance 8000 rent as well. - Refer words marked in green.

THE TDS secction does not apply property wise but assessee wise. Hence TDS is applicable on the same.

 20 Replies


yes he will required to deduct TDS..............

2 Like

JAINENDRA JAIN (ACS/CA)     14 June 2014

yes when the total rent to same person for land or plane and machinery or combined exceed the specified limit than  need to deduct TDS.

Tribhuvan Aditya Singh

Tribhuvan Aditya Singh (Student as well as Self-employed)     14 June 2014

yes, the person is reqd. to deduct tax on both properties because sec. 194I means amt. paid to a person in respect of any property. thus where the owner is same with diff. properties and rent exceeds 180000p.a., tds is reqd. to be deducted.

Mihir (Wealth Manager)     15 June 2014

No, when the property is different, the rent agreement, too, shall be separate even if the name is the same. So, TDS need not be deducted on property 2 since it is less than Rs. 15,000/- pm.



I support mihir answer


Mihir is wrong, rent is paid to same person and the total rent is more than exempted limit, so tds to be deducted on property 2 too.
Deepak Nagori

Deepak Nagori (Partner at D R Sastry & Associates Chartered Accountants)     15 June 2014

Section 194 I does not talk about rent for single or multiple properties. Hence TDS will be required to be deducted if total rent paid to single person exceeds Rs 180,000 p.a.
Rahul Bansal

Rahul Bansal (Partner)     15 June 2014

Agree with Mr. Deepak
anuj jaiswal

anuj jaiswal (CA)     15 June 2014

Tds to be deducted on the whole amt paid as a rent to any person regardles of no. of property. For example If a professional has given accountancy & other services we never deduct tds under 194j based on service category but total amt paid to professional
sanjay singhal

sanjay singhal (CA)     15 June 2014

Tds has to be deducted
CA. Kuldeep Singhi

CA. Kuldeep Singhi (Entrepreneur)     15 June 2014

Yes tds will be deducted on both
CA. Vaibhav Moholkar

CA. Vaibhav Moholkar (Proprietor)     15 June 2014

Where deductor of both of the propeties is same, tds applicable though separate agreements.
CMA Thiru

CMA Thiru (CA FINAL STUDENT)     15 June 2014

There is no need to deduct TDS u/s 194I under below mentioned circumstances:

(i)    Where aggregate amount of rent does not exceed Rs. 180000/-

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