Time of deduction tds on rent u/s 194I

When is time of deduction of TDS under section 194I if total annual rent is Rs. 3lacs i. e monthly rent 25k as limit is 2.4lacs p.a
Replies (2)
Quick Summary
This discussion clarifies the timing for deducting Tax Deducted at Source (TDS) on rent under Section 194I of the Income Tax Act. The deduction is due at the earliest of when the rent is paid or credited to the landlord's account. This rule applies regardless of the monthly rent, as long as the total annual rent exceeds the threshold.

At the time of payment or credit in books whichever if earlier...
This is not only applicable for rent.
This is applicable for entire Sec 194

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
10 October 2026
Accounts Associate Level 1

Abic and Mani Chartered Accountants

Kottayam

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details