TDS on Rent paymet to AOP's

This query is : Resolved

Yogesh Modi (Querist)
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19 June 2009 We have to pay a Rent to AOP's for Building.There is single rent agreement for the same. The situation is that the building is bifergated into units like unit 1, Unit 2, etc. Now the rent is say Rs 150000 pm for the whole building where the unit 1 belong to AOP 1 (Rent payment Rs 50000 pm) , Unit 2 belongs to AOP 2 (Rent payment Rs 25000 pm) & like that.

As we are ware that surcharge @ 10% on TDS for AOP is applicable on payment excedding Rs 10 lakh.

Now my query is that whether surcharge on TDS will be applicable or not because full month AOP rent payment exceeds Rs 10lakh limit of surchagre but individual AOP rent payment does not exceed Rs 10 lakh limit of surchagre.

CA.SHAHZAD SAYYED

CA.SHAHZAD SAYYED (Expert)
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19 June 2009 Dear Modi
Since there is TWO deifferent AOP then see the surcharge limit individually bcoz both AOP shall be Assessed separately
therefore no need to deduct the surcharge portion