Taxguide

Rent Par TDS Ka Naya Rule – Section 393 Table (1) S.No. (2)(i)

💼 Agar aap Individual hain aur aap par Tax Audit applicable nahi hota, to rent payment par TDS ka rule samajhna bahut zaroori hai 👇

🔹 TDS Rate – 2%
🔹 Ye rule tab lagega jab aap rent pay kar rahe hain.

📌 No TDS Condition:
👉 Agar ek mahine ka rent ₹50,000 ya usse kam hai (ya month ke part ka rent ₹50,000 tak hai)
➡️ To TDS nahi katega ✅

📌 TDS Kab Lagega?
👉 Agar ek mahine ka rent ₹50,000 se zyada hai
➡️ To 2% TDS deduct karna hoga ❗

💡 Simple Example:
• Rent = ₹50,000 ➝ ❌ No TDS
• Rent = ₹55,000 ➝ ✅ 2% TDS Applicable

⚠️ Dhyan rahe – Ye rule specially un Individuals ke liye hai jin par audit applicable nahi hota.

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