1️⃣ TDS shall be required to be deducted when House rent is Rs. 50,000 or more.
2️⃣ TDS shall be required to be deducted @ 5% of rent amount
3️⃣ If landlord is not sharing his/her PAN, TDS shall be required to be deducted @ 20%
4️⃣ TDS deducted shall be required to be deposited within 30 days from the end of the month in which the tax was deducted.
5️⃣ Form 26QC shall be required to submitted
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