Section 194-I TDS on Rent (2026): 10% & 2% Rates, ₹50,000/Month Rule & 194-IB Guide
If your rent crosses Rs 50,000 in a month, TDS applies — 10% or 2% under Section 194-I for businesses, 2% once a year under Section 194-IB for individuals. Rates, forms and deadlines explained.