Tds on rent

This query is : Resolved

musabbir (Querist)
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19 April 2017 If the rent paid @ Rs. 1651 *8 = 13213 and Rates Taxes 12349.66 *8 =98797.28 Total Rent & rates Taxes = 112017 for the financial year 2016-17 from August 2016 to March 2017 but
if we paid the arears from April 2009 to July 2016 in the Financial 2016-17 itself
Rent 179000/-
Rates & Taxes 390964
Then TDS on Rent applicable only on Rent or rates & Taxes also
Is TDS will be deducted on arrears?

Sandeep Dharar

Sandeep Dharar (Expert)
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19 April 2017 TDS is deducted only on Rent part and not on rates and taxes(if defined separately). Yes rent must b deducted on arrears part also, but as per ur case the amount of rent dosen't cross the limit as mentioned in section 194I of Rs. 180000/- Per year, hence TDS should not b deducted on rent paid.