Tds on rent.

This query is : Resolved

Hamid (Querist)
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06 June 2013 My company is paying rent Rs.16854/- per months Rs.202248/- yearly (Rs.15000/- + Service Tax Rs.1854/-).

I know we dont have to deducted TDS on service tax as per CBDT notification

whether we need to deduct the TDS as payment exceeds Rs.180000/- or we dont have to, as only portion of service tax amount exceeds threshold limit

Please Help,

Thanks in advance.

CA Kapil Verma

CA Kapil Verma (Expert)
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06 June 2013 as per section 194 I
"Any person, not being an individual or a Hindu undivided family, who is responsible for paying to any income by way of rent"

So service tax amount is not to be included ,

hence no need to deduct TDS