TDS on Rent for FY 2026-27 U/S 393(1) of the Income Tax Act, 2025
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TDS on Rent for FY 2026-27 U/S 393(1) of the Income Tax Act, 2025
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Let’s understand the TDS provisions on rent under Section 393(1) of the Income Tax Act, 2025, including the applicable rates and rules for FY 2026–27. This guide provides a detailed breakdown of the relevant provisions, thresholds, and TDS rates applicable to rental payments.
It also explains the transition from the earlier Section 194-I framework to the new Section 393, including the applicable table codes for TDS reporting. The provisions cover corporate entities, firms, trusts, and AOPs, as well as individuals and HUFs whose accounts were subject to tax audit under Section 44AB in the preceding financial year. Let’s find more details at the link below: https://www.promoteproject.com/article/226490/tds-on-rent-section-for-fy-26-27-section-3931-section-194ia-b
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