TDS on 194I

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  1. Sagar Aryal

    Sagar Aryal New Member

    I had an confusion regarding the total amount of TDS limit.
    For the limit of 180000 whether the rent from building, P&M etc are to be clubbed which have diffrerent TDS rate or to be checked separately?
    Please help me in this regard.
  2. ZED

    ZED Well-Known Member

    As per explanation to S.194-I
    (i) "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any,—

    (a) land; or

    (b) building (including factory building); or

    (c) land appurtenant to a building (including factory building); or

    (d) machinery; or

    (e) plant; or

    (f) equipment; or

    (g) furniture; or

    (h) fittings,

    Therefore you should consider the limit of 180,000 in aggregate in respect of the above items.
    Sagar Aryal likes this.
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