TDS on rent new finance bill 2025

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The Finance Bill 2025 proposes an amendment to Section 194-I, increasing the threshold for TDS on rent from Rs. 2,40,000 annually to Rs. 50,000 per month (or part of a month), effective from April 1, 2025.  Advance or arrears are not considered for the limit for TDS deduction as per the section

Agreement synopsis is desirable.

In case if the monthly rental amount as per contract is less than 50,000 VND, but there is a prepayment or arrears, will TDS still apply on the amount above 50,000 VND, or will it only be calculated on the actual amount of each month of payment?

Source: Among Us Online