Tds on rent

Girish (Consultant) (94 Points)

05 March 2014  

Hi All,

Please clarify me on this issue... X Ltd. is paying rent of Rs. 1,00,000 per annum to Mr. A for the premises he has let out in Place A. Mr. A also owns a building in Place B, which he has let out to X Ltd., for a rent of Rs. 1,00,000. Kindly help me in applicability of TDS - whether separately or together the payment of rent exceeds Rs. 1,80,000 to the payee ???