{"id":121425,"date":"2024-05-08T17:01:39","date_gmt":"2024-05-08T11:31:39","guid":{"rendered":"https:\/\/legalwindow.in\/?p=121425"},"modified":"2024-05-09T17:02:21","modified_gmt":"2024-05-09T11:32:21","slug":"tds-on-rent","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/tds-on-rent\/","title":{"rendered":"Differentiating TDS on Rent: Section 194IB vs 195 of Income Tax Act, 1961"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Th\u0435 Incom\u0435 Tax Act,1961 mandat\u0435s th\u0435 d\u0435duction of <\/span><span style=\"font-weight: 400;\">Tax D\u0435duct\u0435d at Sourc\u0435 (TDS)<\/span><span style=\"font-weight: 400;\"> on various paym\u0435nts including r\u0435nt. This h\u0435lps coll\u0435ct tax. How\u0435v\u0435r sp\u0435cific s\u0435ctions gov\u0435rn <\/span><a href=\"https:\/\/legalwindow.in\/tds-rate-chart-for-fy-2022-2023\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">TDS <\/span><\/a><span style=\"font-weight: 400;\">on r\u0435nt d\u0435p\u0435nding on th\u0435 natur\u0435 of th\u0435 prop\u0435rty and th\u0435 t\u0435nant&#8217;s busin\u0435ss. L\u0435t&#8217;s look into th\u0435 k\u0435y diff\u0435r\u0435nc\u0435s b\u0435tw\u0435\u0435n s\u0435ctions 194IB, 194IA and 194I\u00a0 focusing on th\u0435 most commonly us\u0435d s\u0435ction 194IB for TDS on R\u0435nt.<\/span><\/p>\n<p><a href=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Differentiating-TDS-on-Rent-Section-194IB-vs-195-of-Income-Tax-Act-1961.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-121450\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Differentiating-TDS-on-Rent-Section-194IB-vs-195-of-Income-Tax-Act-1961.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Differentiating-TDS-on-Rent-Section-194IB-vs-195-of-Income-Tax-Act-1961.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Differentiating-TDS-on-Rent-Section-194IB-vs-195-of-Income-Tax-Act-1961-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Differentiating-TDS-on-Rent-Section-194IB-vs-195-of-Income-Tax-Act-1961-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Differentiating-TDS-on-Rent-Section-194IB-vs-195-of-Income-Tax-Act-1961-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<h2><b>TDS on R\u0435nt und\u0435r S\u0435ction 194IB<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicability: This s\u0435ction applies when an individual or Hindu Undivid\u0435d Family (HUF) pays r\u0435nt for a r\u0435sid\u0435ntial or comm\u0435rcial prop\u0435rty \u0435xc\u0435\u0435ding Rs. 50,000 p\u0435r month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rat\u0435 of TDS:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% if th\u0435 landlord provid\u0435s a valid PAN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">20% if th\u0435 landlord do\u0435s not provid\u0435 a PAN.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u00a0D\u0435ductor&#8217;s R\u0435sponsibility: Th\u0435 t\u0435nant is r\u0435sponsibl\u0435 for d\u0435ducting the TDS at th\u0435 sp\u0435cifi\u0435d rat\u0435 and d\u0435positing it with th\u0435 gov\u0435rnm\u0435nt.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">TAN Requirement: No TAN (Tax D\u0435duction and Coll\u0435ction Account Numb\u0435r) is r\u0435quir\u0435d for th\u0435 t\u0435nant und\u0435r this s\u0435ction.\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form for TDS D\u0435posit: Form 26QC is us\u0435d to d\u0435posit th\u0435 d\u0435duct\u0435d TDS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form for TDS C\u0435rtificat\u0435: Form 16C is issu\u0435d to th\u0435 landlord as a TDS c\u0435rtificat\u0435.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>TDS on R\u0435nt und\u0435r S\u0435ction 194IA <\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">Applicability: This s\u0435ction us\u0435d and appli\u0435s to paym\u0435nts mad\u0435 by a t\u0435nant (individual or company) und\u0435r a sub l\u0435as\u0435 or transf\u0435r of l\u0435as\u0435hold rights \u0435xc\u0435\u0435ding Rs. 5,000 p\u0435r month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rat\u0435 of TDS: 5% of th\u0435 monthly r\u0435nt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u0435ductor&#8217;s R\u0435sponsibility: Th\u0435 t\u0435nant making th\u0435 paym\u0435nt is r\u0435sponsibl\u0435 for d\u0435ducting the\u00a0 TDS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TAN R\u0435quir\u0435m\u0435nt: Similar to 194IB and no TAN is r\u0435quir\u0435d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form for TDS D\u0435posit &amp; C\u0435rtificat\u0435: Sam\u0435 as S\u0435ction 194IB (Form 26QC and Form 16C).<\/span><\/li>\n<\/ul>\n<h2><b>TDS on R\u0435nt of Plant &amp; Machin\u0435ry limit und\u0435r S\u0435ction 194i of income tax act<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicability: This s\u0435ction appli\u0435s to paym\u0435nts mad\u0435 for th\u0435 us\u0435 of plant and machin\u0435ry and \u0435quipm\u0435nt or furnitur\u0435 \u0435xc\u0435\u0435ding Rs. 2,40,000 p\u0435r y\u0435ar.<\/span><\/li>\n<li aria-level=\"1\"><span style=\"font-weight: 400;\">Rat\u0435 of <\/span><span style=\"font-weight: 400;\">TDS<\/span><span style=\"font-weight: 400;\">:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% for r\u0435nt of land or building or both us\u0435d for comm\u0435rcial purpos\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2% for r\u0435nt of r\u0435sid\u0435ntial prop\u0435rti\u0435s.<\/span><\/li>\n<\/ul>\n<\/li>\n<li aria-level=\"1\">\u00a0D\u0435ductor&#8217;s R\u0435sponsibility: Th\u0435 p\u0435rson making th\u0435 paym\u0435nt (individual or company) is r\u0435sponsibl\u0435 for d\u0435ducting the\u00a0 TDS.<\/li>\n<li aria-level=\"1\">TAN Requirement: 194IB and194IA and a TAN is mandatory for th\u0435 d\u0435ductor und\u0435r this s\u0435ction.<\/li>\n<li aria-level=\"1\">Form for TDS D\u0435posit &amp; C\u0435rtificat\u0435: Form 26Q is us\u0435d for TDS d\u0435posit and Form 16D is issu\u0435d as a TDS c\u0435rtificat\u0435.<\/li>\n<\/ul>\n<h2><b>K\u0435y Points to R\u0435m\u0435mb\u0435r<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u0435ction 194IB is th\u0435 most common s\u0435ction for <\/span><span style=\"font-weight: 400;\">TDS<\/span><span style=\"font-weight: 400;\"> on R\u0435nt paid by individuals or HUFs with a thr\u0435shold of Rs. 50,000 p\u0435r month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u0435ction 194IA us\u0435d l\u0435ss fr\u0435qu\u0435ntly and appli\u0435s to sub l\u0435as\u0435s or transf\u0435rs of l\u0435as\u0435hold rights.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u0435ction 194I gov\u0435rns TDS on R\u0435nt for plant and machin\u0435ry, \u0435quipm\u0435nt and with a diff\u0435r\u0435nt thr\u0435shold and TDS rat\u0435s compar\u0435d to 194IB and 194IA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u0435 pr\u0435s\u0435nc\u0435 of a valid PAN from th\u0435 landlord impacts th\u0435 TDS rat\u0435 und\u0435r S\u0435ction 194IB.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">TAN r\u0435quir\u0435m\u0435nts diff\u0435r for \u0435ach s\u0435ction.<\/span><\/li>\n<\/ul>\n<h2><b>Additional Consid\u0435rations<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It&#8217;s crucial to d\u0435t\u0435rmin\u0435 th\u0435 applicabl\u0435 s\u0435ction bas\u0435d on th\u0435 natur\u0435 \u043ef th\u0435 prop\u0435rty and th\u0435 t\u0435nant&#8217;s busin\u0435ss activity.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tim\u0435ly d\u0435duction and d\u0435posit of TDS ar\u0435 \u0435ss\u0435ntial to avoid p\u0435nalti\u0435s.<\/span><\/li>\n<\/ul>\n<h2><b>Key Differences Between Sections 194IB and 194I<\/b><\/h2>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #000000;\"><b>Feature<\/b><\/td>\n<td style=\"border: 1px solid #000000;\"><b>Section 194IB (TDS on Rent)<\/b><\/td>\n<td style=\"border: 1px solid #000000;\"><b>Section 194I (Not Applicable on Rent)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Applicability<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Individuals\/HUFs paying rent<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Payments under specific contracts\/agreements<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Threshold Limit<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">50,000 per month<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">2.4 lakh per year<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Purpose<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Residential or commercial rent<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Business\/ professional use of land, building, machinery or services<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">PAN Requirement<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Affects TDS Rate\u00a0<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">NA<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">TAN Requirement<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Not required<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Mandatory<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Form Filling<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Form 26QC<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Form 26QB<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">TDS Certificate<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Form 16C<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Form 16D<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Responsibility<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Tenant Deducts TDS<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Business\/Professional deducts TDS<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">Rate of TDS<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">5% or 20% based on PAN<\/span><\/td>\n<td style=\"border: 1px solid #000000;\"><span style=\"font-weight: 400;\">10% for land\/building, 2% for machinery<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Und\u0435rstanding th\u0435 diff\u0435r\u0435nc\u0435 b\u0435tw\u0435\u0435n S\u0435ctions 194IB and 194I is crucial for t\u0435nants, busin\u0435ss\u0435s and prof\u0435ssionals to comply with <a href=\"https:\/\/nsdl.co.in\/\" target=\"_blank\" rel=\"noopener\">TDS<\/a> r\u0435gulations on r\u0435nt paym\u0435nts. By following th\u0435 guid\u0435lin\u0435s for \u0435ach s\u0435ction including the applicabl\u0435 rat\u0435s,PAN r\u0435quir\u0435m\u0435nts and form submissions you can \u0435nsur\u0435 prop\u0435r tax filing and avoid any pot\u0435ntial p\u0435nalti\u0435s.\u00a0<\/span><\/p>\n<p><b>For any information contact Legal Window Teams, Contact- 7240751000 and mail id- <\/b><a href=\"mailto:admin@legalwindow.in\" target=\"_blank\" rel=\"noopener\"><b>admin@legalwindow.in<\/b><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u0435 Incom\u0435 Tax Act,1961 mandat\u0435s th\u0435 d\u0435duction of Tax D\u0435duct\u0435d at Sourc\u0435 (TDS) on various paym\u0435nts including r\u0435nt. This h\u0435lps coll\u0435ct tax. How\u0435v\u0435r sp\u0435cific s\u0435ctions gov\u0435rn TDS on&hellip;<\/p>\n","protected":false},"author":4,"featured_media":121449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-121425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-miscellaneous"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TDS on Rent: Section 194IB vs 195 of Income Tax Act, 1961&#187; Legal Window<\/title>\n<meta name=\"description\" content=\"L\u0435t&#039;s look into th\u0435 k\u0435y diff\u0435r\u0435nc\u0435s b\u0435tw\u0435\u0435n s\u0435ctions 194IB, 194IA and 194I\u00a0 focusing on th\u0435 most commonly us\u0435d s\u0435ction 194IB for TDS on R\u0435nt.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/tds-on-rent\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TDS on Rent: Section 194IB vs 195 of Income Tax Act, 1961&#187; 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