TDS on Rental Income of Non-resident and ITR requirement

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1. What is the TDS rate on Rental income of Non-resident?

2. Whether DTAA benefit available? if yes, what would be the rate?

3. Whether the Non-resident requires to file ITR in India in case DTAA applies and not applies?
Replies (5)
Payments to non resident is covered by Section 195 .
1. Tds rate is 31.2%
2. DTAA is available
3. If rent is only the source of income and tds deducted then ITR filing is not required for NRI
Thanks. What would be the rate as per DTAA?
In which country does non-resident belong?
If India has DTAA with country of NRI then relief is available and also not required to file ITR if tds is already deducted.

The above member is rightly pointed out the which country
Thanks. the country is US.


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