I am Working in Partnership firm and need clarification for TDS for Amenties. We are paying Rent for Rs.15000/- and Amenities for Rs.3000/- (2 seperate cheque) to an Individual House Owner. Kindly confirm whether we have deduct TDS for amenties.
06 February 2017
If there r separate bills for the Rent and amenities then no need to deduct TDS. But if u r paying through 2 different cheques for the same single bill then TDS must b deducted u/s 194I. For safer side I'll suggest to deduct TDS, coz one can't bifurcate rent and its amenities, so its always better and safer to deduct TDS.
06 February 2017
Dear Mr. Sandeep. Thank you for your reply. But we have not received any bill/ Invoice from House Owner. We have rental agreement , and mentioned that Rs.15000/- is rent and Rs.3000/- is amenities. Kindly clarify that we have to deduct TDS amenities as TDS is not applicable as for Rent as per limit.
CAclubindia
