{"id":12770,"date":"2020-06-05T13:36:09","date_gmt":"2020-06-05T13:36:09","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=12770"},"modified":"2024-06-04T10:34:26","modified_gmt":"2024-06-04T05:04:26","slug":"tds-on-rent-and-brokerage-on-immovable-property","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/tds-on-rent-and-brokerage-on-immovable-property\/","title":{"rendered":"TDS on rent and brokerage on immovable property"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"padding: 10px;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li><a href=\"#commision\">Section 194H commission or brokerage<\/a><\/li>\n<li id=\"commision\"><a href=\"#194i-rent\">Section 194I rent<\/a><\/li>\n<li><a href=\"#194ib\">Section 194IB<\/a><\/li>\n<li><a href=\"#194m\">Section 194M<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Section 194H commission or brokerage<\/h3>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-15216 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1.png\" alt=\"TDS on rent and brokerage on immovable property\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2020\/06\/TDS-on-rent-and-brokerage-on-immovable-property-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong>Meaning of commission or brokerage <\/strong><\/p>\n<p>It includes any payment received or receivable, directly or indirectly by a person acting on behalf of another person for services rendered, or for any services in the course of buying or selling of goods or in relation to any transaction relating to any asset, valuable article or thing other than securities.<\/p>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 20px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Nature of payment<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Threshold limit <\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payer<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payee<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate of tax<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Time of deduction<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Commission or Brokerage<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&gt;Rs 15000 during the financial year.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person (However, if an individual or HUF whose total sales or gross receipts or turnover from the business or profession carried on by him does not exceed either 1 crore or 50 lakhs respectively, as per section 44AB, during the immediately preceding financial year is exempted from deducting tax at source.)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any resident<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">5%<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">The deduction shall be made at the time such income is credited to the account of the payee or at the time of payment in cash or by issue of cheque or draft or by any other mode, whichever is earlier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Clarifications regarding immovable property<\/strong><\/p>\n<ul>\n<li>If the assessee exceeds \/violates the limits of section 44AB and is liable to tax audit, then is liable to deduct TDS\n<ul>\n<li>If the individual or HUF violates the above limits then he not be liable to provisions of section 194H as he liable to<a href=\"https:\/\/www.cagmc.com\/tax-audit\/\"> tax audit<\/a> owing to other reasons but if his turnover exceeds 1 crore then he liable to deduct TDS.<\/li>\n<\/ul>\n<\/li>\n<li>A resident individual pays brokerage to an non residents individual broker\n<ul id=\"194i-rent\">\n<li>In this case, section 194H is not applicable as now section 195 comes into effect. Hence TDS shall be 20% + educational cess 4%+ surcharge at applicable rates.<\/li>\n<\/ul>\n<\/li>\n<li>A company makes payment to a resident broker of Rs 60000, but the company is liable to tax audit.\n<ul>\n<li>Here company is the payer and accordingly this section exception is only applicable on individual or HUF.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Section 194I rent<\/h3>\n<p><strong>Meaning of rent<\/strong><\/p>\n<p>Rent means any payment by whatever name called, under any lease, sub lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any-<\/p>\n<ol>\n<li>Land<\/li>\n<li>Building( including factory building) ; or<\/li>\n<li>Land appurtenant to a building (including factory building) ; or<\/li>\n<li>Machinery<\/li>\n<li>Plant; or<\/li>\n<li>Equipment ; or<\/li>\n<li>Furniture; or<\/li>\n<li>Fittings,<\/li>\n<\/ol>\n<p>Whether or not any or all of the above are owned by the payee.<\/p>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 20px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Nature of payment<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Threshold limit <\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payer<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payee<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate of tax<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Time of deduction<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Rent<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&gt;Rs 240000 in a financial year<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any person (However, if an individual or HUF whose total sales or gross receipts or turnover from the business or profession carried on by him does not exceed either 1 crore or 50 lakhs respectively, as per section 44AB, during the immediately preceding financial year is exempted from deducting tax at source.)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any resident<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">2% for plant or equipment.<\/p>\n<p>10% for land or appurtenant to a building, furniture or fittings<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">The deduction shall be made at the time such income is credited to the account of the payee or at the time of payment in cash or by issue of cheque or draft or by any other mode, whichever is earlier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Clarification regarding immovable property<\/strong><\/p>\n<ul>\n<li>In case of co owners a) shares is definite and ascertainable b) share is not ascertainable\n<ul>\n<li>When the share is ascertainable then while considering the limit, share of each co owner shall be considered.<\/li>\n<li id=\"194ib\">When the share is not definite then TDS on total amount should be calculated.<\/li>\n<\/ul>\n<\/li>\n<li>The central government initiated and promotes the concepts of business trust in India<\/li>\n<\/ul>\n<p>Especially during the past 10 years for the purposes of extensive development of infrastructure facilities and real estate investments in India, the former provides many taxation benefits to them. Hence <a href=\"https:\/\/en.wikipedia.org\/wiki\/Tax_deduction_at_source\" target=\"_blank\" rel=\"noopener\">TDS deduction<\/a> is not applicable in this case.<\/p>\n<ul>\n<li>Normally, all the provisions in chapter of XVII B are payee centric. The status of payee must be kept in mind before applying the provisions. Therefore, the residential status of payer hardly matters.\u00a0 The tax audit status is only relevant in case of individual or HUF only.<\/li>\n<li>Also the location of property doesn\u2019t matters.<\/li>\n<\/ul>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Section 194IB<\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 20px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Nature of payment<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Threshold limit <\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payer<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payee<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate of tax<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Time of deduction<\/strong><\/td>\n<\/tr>\n<tr id=\"194m\">\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Payment of rent by certain individuals or HUF<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&gt;Rs 50000 for a month or part of a month<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Individual or HUF (However, if an individual or HUF whose total sales or gross receipts or turnover from the business or profession carried on by him does not exceed either 1 crore or 50 lakhs respectively, as per section 44AB, during the immediately preceding financial year is exempted from deducting tax at source.)<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any resident<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">5%<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">The deduction shall be made at the time credit of such income, last month of the previous year or the last month of tenancy, if the property is vacated during the year, to the account of payee or at the time of payment thereof in case of cash or by issue of cheque or draft or by any other mode, whichever is earlier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Clarifications regarding<a href=\"https:\/\/www.cagmc.com\/section-194-ia-purchase-of-immovable-property\/\"> immovable property<\/a><\/strong><\/p>\n<ul>\n<li>Rent means any payment, under any lease, sub lease, tenancy or any other agreement or arrangement for the use of any land or building or both.<\/li>\n<li>No requirement of TAN.<\/li>\n<\/ul>\n<h3 style=\"font-size: 20px !important; color: #1e82b6;\">Section 194M<\/h3>\n<table style=\"border: 1px solid #ddd; text-align: left; margin-top: 1px; margin-bottom: 20px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Nature of payment<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Threshold limit <\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payer<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Payee<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Rate of tax<\/strong><\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\"><strong>Time of deduction<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Payment to resident contractors and professionals<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">&gt;Rs 50 lakh in a financial year.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Individual or HUF covered under section 44AB. TAN is not required in this case.<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">Any resident<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">5%<\/td>\n<td style=\"padding: 9px; border: 1px solid #ddd; text-align: left; font-size: 16px;\">The deduction shall be made at the time such income is credited to the account of the payee or at the time of payment in cash or by issue of cheque or draft or by any other mode, whichever is earlier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Thus in conclusion government is taking steps continuously to discard all the tax loopholes and make the provisions clearer and well defined.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Content Section 194H commission or brokerage Section 194I rent Section 194IB Section 194M Section 194H commission or brokerage [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15216,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS on rent and brokerage on immovable property<\/title>\n<meta name=\"description\" content=\"Read article about TDS on rent and brokerage on immovable property, Section 194H commission or brokerage, Meaning of commission etc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/tds-on-rent-and-brokerage-on-immovable-property\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TDS on rent and brokerage on immovable property\" \/>\n<meta property=\"og:description\" content=\"Read article about TDS on rent and brokerage on immovable property, Section 194H commission or brokerage, Meaning of commission etc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/tds-on-rent-and-brokerage-on-immovable-property\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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