Table of Contents
·
1.
Who is liable to Deduct TDS:
·
2.
When TDS is to be Deducted:
·
3. Rate of TDS for Financial Years 2019-20
and 2020-21
·
4. Where no TDS is to be Deducted at Source:
o
(A) Where aggregate amount of rent does not exceed
Rs. 2,40,000 ( Rs. 1,80,000 up to 31.3.2019):
o
(D) Rent paid to the Government and certain entities:
o
(E) Certain entities required to file return under
section 139(4A) or 139(4C) [Rule 28AB]:
o
(F) Certain entities whose income is
unconditionally exempt under Section 10:
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