Income tax · tenant TDS
Internal audit copy names tenant TDS under section 194-IB and Form 16C. The rent threshold and rate are not stated on this page.
The internal audit services page says tenants paying rent above the threshold deduct TDS under section 194-IB. Form 16C covers TDS on rent paid by individuals under section 194-IB on that list. Landlords provide PAN to avoid higher withholding on rent received.
Business and property-manager rent stays on the section 194I page, including co-working rent invoices that need building versus service analysis on internal audit copy. HRA exemption for salaried tenants is on the HRA page; that row is salary exemption, not tenant 194-IB deduction.
Buyer TDS on property sale is on the section 194-IA page. The rental income chip page covers owner-side ITR reporting, not this deductor section.
Payees check Form 26AS for TDS credit.
The internal audit services page says tenants paying rent above the threshold deduct TDS under section 194-IB. It says Form 16C covers TDS on rent paid by individuals under section 194-IB. Landlords provide PAN to avoid higher withholding on rent received on that list. This page does not state the threshold or a rate.
Internal audit copy names section 194I for rent paid to residents by deductors such as property managers filing Form 26Q on the section 194I page. Section 194-IB is the tenant row for individuals paying rent above the threshold on the internal audit list.
No. The published pages name 194-IB, Form 16C, and landlord PAN but do not state a percentage or rent threshold on this page.
GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.
