Question
The rate of TDS for Rent of Land and Building, Land
appurtenant to a building is:Solution
Under Section 194-I of the Income-tax Act, the rent payer needs to deduct a 10 percent TDS on any building or land. The TDS is levied if the rent paid exceeds Rs 2,40,000 per year. Individuals and Hindu Undivided Family (HUF) must deduct five percent TDS on rent if the amount exceeds Rs 50,000 per month.
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