TDS on Rent for Resident Landlord (2025 Rules): Who Must Deduct, When, and How
When rent is paid to a resident landlord, TDS may apply depending on who the tenant is and the amount of rent paid. Under the Income Tax Act, 1961, two different sections govern TDS on rent—Section 194-I and Section 194-IB. Each section applies to a different category of tenant, with separate thresholds, rates, and compliance […]