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31 May 2012, 17:48   Report Abuse

Shibu T. S.


[ Scorecard : 26]

TDS on Rent u/s 194I  & 194C of Income Tax Act


I have a query on the corporate taxes.  Will explain the situation that we are facing:

We have entered into a rent agreement for a commercial premises.  In the same agreement we have mentioned that Maintenance of the building will be at actuals.  In this case what is the TDS rate applicable for Rent & Maintenance.  Two separate bills are given for Rent and Maintenance.  One more fact is that both rent and maintenance are being paid to the Landlady.

My corporate says that for Rent and Maintenace TDS @ 10% u/s 194I is applicable.  But the landlady is not accepting 10% for maintenance.  They are saying that for maintenance TDS applicable is @ 2% u/s 194c of Income tax Act.

Seniors, please clarify..........





01 June 2012, 16:23  

Neha Jassal

Accounts Executive

[ Scorecard : 32]

Dear Shibu

As u hav mentioned that maintenance agreement is mentioned in rent agreement , thus it is rent deed only. So TDS will be deucted 10% whether landlord accepts or not.


02 June 2012, 15:02  


Chief Accountant

[ Scorecard : 22]


As long as There is no separate agreement for rent and maintenance,you continue to Deduct TDS @ 10% U/S 194I.

Inform the vendor to make two seperate agreements to deduct different rates of TDS ie 10% for Rent and 2% for Maintenance.




02 June 2012, 17:51  

Shibu T. S.


[ Scorecard : 26]

Dear Ms. Neha and Mr. Thirupal,

Thanks for the reply.

My corporate is saying the same thing.  the landlady is saying all other tenants in the same building who are MNC's are deducting TDS @ 2% only for maintenance under the same rent agreement.  Then why your corporate is deducting @ 10%.


Shibu T. S.

24 April 2018, 12:48  

Sean Rogers

[ Scorecard : 22]

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