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SHASHANK SHEKHAR DASH (Banker)     14 October 2011

TDS on rent

I am a  Banker and nowstaying on lease basis  in a flat in Dehli. The landlord is a working in UN, where entire salary is exempted from I TAX. Apart from his salary & rent he has no source of income.I am paying a monthly rent of22000/-. Now the landlord is providing proof of an investment of90000/- under section 80C and is requesting us not to dedut Tax at source.

Please guide.


 6 Replies

Sanjeev (Lawyer)     14 October 2011

tax need to be deducted @ 10 percent on the amount of rent paid. If the income of the landlord is exempt he can later claim refund of tax on filing his return. The lessee (you) is bound to deduct tax on rent paid.

Anumita Sarkar (Tax Advisor/Litigator)     14 October 2011


Shailesh Kr. Shah (Advocate)     14 October 2011

you have no need to deduct tax, if you are paying for personal use.

dhiraj aggarwal (TAXPOINT (Director) 9829551008)     15 October 2011

an Individual who is not fall under under section 44AB they not lable to deduct TDS. And any other person should be liable to deduct TDS for payment of rent amount exceed Rs. 1,80,000 in a year u/s 194I at the rate of 10%.

if land lord want that you does not deduct TDS then he/she take a written permission from his Assessing officer and give a copy to you then you will not deduct tax.

jagadish hiremath (advocate & tax consultant)     15 October 2011

advise of tax point is correct.

SHASHANK SHEKHAR DASH (Banker)     16 October 2011

Dear Sh Aggarwal,

Will you please guide me on the procedure of obtaining written permission from the Assessing Officer.



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