Tds on warehouse rent

If before service tax rent is Rs.1,70,000 for FY2013-14. Wheather TDS should be deducted or not????

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Originally posted by : sangeeta prajapati
If before service tax rent is Rs.1,70,000 for FY2013-14. Wheather TDS should be deducted or not????

TDS u/s 194-I of Income-tax Act would be required to be made on the amount of rent paid/payable without including the service tax.
- Circular No. 4/2008, dated 28-4-2008.
.
Since the net rental amount payable (exclusive of service tax) is below the threshold limit, TDS is not deductible.

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