There seems to be a lot of confusion about TDS on rent paid to a landlord who is a RNOR. Some say that as RNOR is a sub class of Resident TDS should be at 2%, Others say it should be at 31.2%. What is your view ? Is there any case law or clarification ?
Also can a RNOR who is a US resident and pays tax on his global income take benefit of DTAA by filing Form 41 or is it only for NR ?
Thanks for the support
TDS Rate: Deduct tax under Section 194I / 194IB as a resident rate (not Section 195 / 31.2%).
Form Submission: DTAA relief via Form 10F does not reduce Indian TDS on domestic rental property income, as India holds primary taxing rights over real estate situated within its borders.
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