Who is liable to deduct tds

Dear Mihir,

if a individual paying a rent of Rs 2.00 lakh per annum. He is also liable to deduct TDS

Replies (3)

if the income of individual / HUF is subject to audit u/s 44AB in previous year, then yes, he has to deduct TDS otherwise not.

You need no start a new topic. You can reply to the previous topic.

Yes, you will have to deduct TDS on Rent above Rs. 180,000/- p.a.

TDS 2% on renting of plant and machinery or equipment

TDS 10% on renting of land, building (including factory building) or furniture of fittings.

As told by Mr. U S Sharma that the income of individual / HUF is subject to audit u/s 44AB in previous year, then TDS is deductable otherwise not. Is it true.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
20 September 2026
Semi Qualified CA

Navin & Associates

Mumbai

CA Inter

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details