19 September 2016
when rent is paid for two flats to the same person i.e. same owner, then 194Ib will be applicable for the total payment made to the owner for both the flats together or individually we will consider the limit for each flat for deduction of TDS.
20 September 2016
194I is applicable when the total amount paid as rent to a person exceeds Rs180000/- in a year.in my opinion tds to be deducted even if it is two flats in aggregate
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