§ 194I
TDS / TCS

TDS on rent

Income-tax Act, 1961

Requires TDS on rent at 10% (land/building/furniture) or 2% (plant & machinery), above the annual threshold.

Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.

Related sections

§ 194ATDS on interest (other than securities)§ 194CTDS on payments to contractors§ 194JTDS on professional / technical fees
← All sections of IT Act 1961