Chartered Accountant
132 Points
Joined April 2011
From FY 2019-2020 onwards, TDS is not applicable for the rent amount upto 2,40,000 for the FY as per the latest budget. However for the FY 2018-19, if it exceeds 1,80,000, TDS is applicable at the rate 10% (assuming rent is paid out of using land/building)