TDS on rent paid to Non Resident Indian

This query is : Resolved

saifraj (Querist)
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02 November 2019 I have query regarding TDS on rent to NRI

My client is residing in Mumbai, Paying monthly rent rs 65000, the owner of property is NRI ( He has pan , now he is in dubai, originally indian)

My Client has deducted TDS around 30% per month from rent he had paid.

Please tell me
which section is applicable -
TDS Challan in which tds to pay -
TDS certificate -
TDS return in which form + procedure -
Delay payment interest on payment of TDS

CA. Dashrath Maheshwari

CA. Dashrath Maheshwari (Expert)
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02 November 2019 Your client should apply for TAN immediately if not done so far.
TDS should be 31.2% of rent amount unless the NRI landlord furnishes a certificate from income tax department for no deduction/lower deduction.
TDS must be paid to govt treasury by 7th of next month.
Tenant must file 15CA online and take 15CB from CA, each time he is making rent payment.
Quarterly TDS Return must be filed by Tenant and TDS certificate should be issued within 15 days in form 16A.

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