TDS on Rent - Section 393 (all TDS consolidated)
TDS on rent payments: 10% for land, building, furniture, fittings; 2% for plant and machinery. Threshold: ₹2.4 lakh per year. All under consolidated Section 393.
Key provisions
- TDS on rent payments: 10% for land, building, furniture, fittings; 2% for plant and machinery. Threshold: ₹2.4 lakh per year. All under consolidated Section 393.
Use via API
GET/v1/tax-law/sections/by-2025-ref/393
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/393
RESPONSE · 200 OK
{
"act_2025_ref": "393",
"old_reference": "Section 194I, Income Tax Act 1961",
"title": "TDS on Rent - Section 393 (all TDS consolidated)",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}