TDS on Rent कैलकुलेटर - Section 194I

Section 194I: Companies deduct 10% TDS on rent exceeding Rs 2.4 लाख/year. Section 194IB: Individuals/HUF (not subject to audit) deduct 5% TDS on monthly rent exceeding Rs 50,000. On Rs 70,000/month rent: annual rent = Rs 8.4 लाख. Under 194IB, 5% TDS = Rs 4,200 deducted in March (194IB deduction is annual in the last month).

TDS Rate

10%

TDS Amount

₹10,000

Net Payment

₹90,000

Without PAN, TDS is deducted at 20% (Section 206AA). Rates: 194J: 10%, 194I: 10%, 194C: 1-2%, 194A: 10%, 194H: 5%. Salary TDS varies — shown as flat 10% estimate.

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