TDS on Rent 2026: 194-I vs 194-IB — ₹50,000/Month Rule and New Section 393
If you pay rent above ₹50,000 in a month, you must deduct TDS. Businesses use Section 194-I (10% or 2%), salaried individuals use Section 194-IB (2%, once a year). New Section 393 under the Income-tax Act, 2025 explained.