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TDS on rent Section 194-I vs 194-IB guide 2026, Rs 50,000 per month threshold and rates

Section 194-I TDS on Rent (2026): 10% & 2% Rates, ₹50,000/Month Rule & 194-IB Guide

10/11/2026 by Rohan Mehta

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.

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Categories Income Tax Tags form 26qc, rent tds threshold, section 194i, section 194ib, Section 393, tds on rent, tds rate on rent Leave a comment

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