Result
Annual TDS (deducted from last month)
₹36,000
- Monthly rent₹60,000
- Annual rent₹720,000
- Section194-IB — individual/HUF194-IB
- TDS rateStandard rate (landlord PAN provided)5%
- Threshold check≥₹50K/month for 194-IB
- Deposit deadlineMarch + Form 26QC filed within 30 days
How to use this calculator
- Enter monthly rent paid.
- Choose payer type (individual vs business).
- For business: choose asset type (land+building vs plant+machinery).
- Confirm landlord PAN status.
- Read TDS applicability + amount + deposit deadline.
About this tool
India's TDS-on-rent rules have two paths. Section 194-IB (for INDIVIDUALS/HUF): applies when monthly rent ≥ ₹50,000. TDS = 5% of annual rent, deducted ONCE in the last month of tenancy year. Deposit via Form 26QC within 30 days + issue Form 16C to landlord. Section 194-I (for BUSINESSES/companies/firms): applies when annual rent ≥ ₹2.4 lakh. TDS = 10% (land+building) or 2% (plant+machinery), deducted MONTHLY. Deposit by 7th of next month via Form 26Q + issue Form 16A quarterly. Missing TDS = 30% expense disallowance + interest under Section 201.
Frequently asked
NO. Section 194-IB threshold is ₹50,000 per MONTH. Below that, no TDS obligation on individual/HUF renters. However, they must maintain rent receipts to claim HRA exemption if applicable.
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