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TDS on Rent not deducted by mistake
24-Jun-2025 (In Landlord/Tenant Law)
I recently got to know about TDS on Rent above 50k. In the past, I have stayed at a flat with 60k rent but landlord asked me to pay 30k to his wife's a/c and 30k to his a/c. They are co-owners of the flat. They also never told me about the TDS rule. I have claimed HRA in that FY22-23 separately for 30k and 30k stating their 2 PANs.
Does this mean I was supposed to deduct TDS anyway since the total rent added up to 60k? If yes what do I do about it NOW?
As an advocate,
* Calculate: Determine the total TDS (5% of Rs. 60,000 per month) plus interest (1% per month for delay in deduction, 1.5% per month for delay in payment).
* Pay: Deposit the calculated TDS and interest using Challan ITNS 280.
* Inform: Notify your landlords about the delayed deduction and payment.
* Certify: Provide your landlords with Form 16C (TDS certificate) once you've made the payment.
Proactive action will help avoid penalties from the Income Tax Department.
Helpful?
Adv. Mahrukh Khan
Mumbai | 200+ Answers
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TDS on Rent Payments on Flats is to be deducted mandatory by the Tenants/Licensee under a leave and license agreement in Mumbai. The TDS on Rent Payment is quiet a recent thing and there are a lot of defaults seen in this Section due to ignorance by both the Owners and the Tenants. TDS is to deducted by the Licensee who is renting an apartment/flat or a house by a Company @10% and by Individual Licensee should be 5% of the monthly rent amount if the rent is exceeding Rs 50,000/- per month by Individuals who are not liable for Tax Audit.
Helpful?
Adv. Pankaj Bajaj
Mumbai | 1000+ Answers
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Disclaimer: The above query and its response is NOT a legal opinion in any way whatsoever as this is based on the information shared by the person posting the query at lawrato.com and has been responded by one of the Divorce Lawyers at lawrato.com to address the specific facts and details.
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