TDS on Rental Income of Non-resident and ITR requirement

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)
Quick Summary
This discussion clarifies the Tax Deducted at Source (TDS) on rental income for non-residents in India, specifically addressing the 31.2% rate under Section 195. It confirms that Double Taxation Avoidance Agreement (DTAA) benefits are available, particularly with the US. If a DTAA applies and TDS has been deducted, filing an Income Tax Return (ITR) in India is generally not required for the non-resident, provided rent is their sole income source.

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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