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TDS On Rent Paid To The Resident And Non-Resident In India.
Category: Finance
Earlier, Rent paid in India was covered under section 194-I which covered Individuals and HUF who are liable to get their accounts audited under the Income-tax Act. This section left a huge portion of rent prayers uncovered as not everyone became liable for Audit. To cover this portion, A new section 194-IB was inserted through a Finance Act 2017. This article will cover section 194-IB, rent paid to non-residents and commonly asked questions:
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