Section 194IB - Rent by individuals/HUF not under audit
IT Act 2025→Section 393, Chapter X
Rate (Individual / HUF)
5%
Rate (Company / Firm)
N/A
Threshold limit
₹6,00,000 p.a.
Full worked examples and FAQs for Section 194IB are being compiled. See the complete TDS rate chart for how this section compares to others.
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