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Income Tax Act 2025 ke baad TDS provisions ko consolidate kar diya gaya hai — purane multiple sections (194-I, 194A, 194H, 194-IA) ab naye Section 393 aur 394 ke under aa gaye hain. Rent, interest, commission aur property transactions karne wale sabko yeh naye rates aur thresholds samajhna zaroori hai.
Rent Par TDS
| Payer Type | Threshold | TDS Rate |
|---|---|---|
| Business/Company (Plant & Machinery) | ₹2,40,000 p.a. | 2% |
| Business/Company (Land/Building) | ₹2,40,000 p.a. | 10% |
| Individual/HUF (not under audit) | ₹50,000 per month | 2% |
Interest Par TDS
| Payer | Threshold | TDS Rate |
|---|---|---|
| Bank/Post Office (Senior Citizen) | ₹1,00,000 p.a. | 10% |
| Bank/Post Office (Others) | ₹50,000 p.a. | 10% |
| Other than Bank (e.g., company deposits) | ₹5,000 p.a. | 10% |
Commission & Brokerage Par TDS
Commission ya brokerage payment par TDS threshold ₹20,000 per annum hai, aur rate 5% (2% specific cases mein, jaise insurance commission with declaration) hota hai.
Property Sale Par TDS — Section 394
Immovable property (agricultural land ke alawa) ki sale par agar consideration ₹50 lakh ya usse zyada hai, toh buyer ko 1% TDS deduct karna hota hai — chahe seller ko profit ho ya loss.
| Particulars | Detail |
|---|---|
| Threshold | ₹50,00,000 |
| TDS Rate | 1% of sale consideration |
| Form to File | Form 26QB |
| TDS Certificate | Form 16B (buyer generates for seller) |
| Due Date | 30 days from end of month of deduction |
Common Mistakes Log Karte Hain
- Rent ke liye monthly ₹50,000 threshold ko annual samajh lena — yeh confusion Individual/HUF cases mein bahut hoti hai
- Property purchase mein TDS deduct karna bhool jaana — buyer ki responsibility hai, na ki seller ki
- Multiple joint buyers/sellers hone par TDS ko galat proportion mein split karna
- Form 26QB file na karna time par — interest aur penalty lagta hai
- Lower/Nil TDS certificate ke bawajood full rate deduct kar lena
Lower Deduction Certificate
Agar payee ka actual tax liability TDS rate se kam hai, toh wo Assessing Officer se Section 197 ke under Lower/Nil Deduction Certificate le sakta hai — is certificate ke basis par payer kam rate par TDS deduct karega.
NRI Property Sellers Ke Liye Alag Rules
Agar seller NRI hai, toh buyer ko Section 195 ke tehat (naye Act mein bhi corresponding provision) higher TDS rate deduct karna padta hai — flat 1% nahi, balki actual capital gains rate ke hisaab se, jo 20%+ tak ja sakta hai. Iske liye buyer ko TAN lena zaroori hota hai, jo resident seller ke case mein nahi chahiye hota.
Joint Property Aur TDS Splitting
Agar property multiple buyers ke naam par li ja rahi hai, toh har buyer apne ownership share ke proportion mein alag Form 26QB file karega, apne alag PAN se. Yeh common confusion point hai jahan log ek hi 26QB mein poora amount daal dete hain.
TDS Return Filing — Form 26Q/27Q Process
Rent, interest aur commission par deduct kiya gaya TDS quarterly Form 26Q (residents) ya 27Q (non-residents) ke through report karna hota hai. Deadline generally quarter-end ke ek month baad hoti hai (Q4 ke liye 31 May) — late filing par Section 234E ke under ₹200 per day late fee lagta hai jab tak TDS return file na ho.
TDS Certificate Generate Karna
TDS deduct karne ke baad payer ko payee ko TDS certificate dena mandatory hai — salary ke liye Form 16, non-salary payments ke liye Form 16A, aur property transactions ke liye Form 16B. Yeh certificates TRACES portal se generate hote hain aur payee apni ITR filing mein TDS credit claim karne ke liye use karta hai.
Threshold Cross Hone Ke Baad Kya Karein
Ek baar jab annual payment threshold cross ho jaata hai (jaise rent ₹2,40,000 se zyada ho jaaye), toh poore saal ke total payment par TDS applicable ho jaata hai, sirf threshold ke baad ke payments par nahi — yeh common misunderstanding hai jo galat TDS calculation ki wajah banta hai.
Salary Aur Rent Dono Se TDS — Double Counting Se Bachein
Agar aap employer se HRA claim kar rahe hain aur landlord ko rent de rahe hain jisme TDS applicable hai, toh dono processes independent hain aur ek doosre ko affect nahi karte. Landlord ki taraf se TDS deduction ka matlab yeh nahi ki aapka HRA exemption calculation change hoga.
PAN Na Hone Par Kya Hota Hai
Agar payee (jisko rent, interest ya commission mil raha hai) apna PAN provide nahi karta, toh Section 206AA ke tehat TDS rate 20% tak badh jaata hai — normal rate se kaafi zyada। Isliye payment se pehle hamesha payee ka PAN collect karna zaroori hai।
Frequently Asked Questions (FAQs)
Q1. Property purchase mein TDS kaun deduct karta hai — buyer ya seller?
Buyer ki responsibility hai TDS deduct kar ke Form 26QB file karna, chahe koi tax professional na bhi ho.
Q2. Rent ka ₹50,000 threshold monthly hai ya annual?
Individual/HUF (jo tax audit ke under nahi aate) ke liye ₹50,000 per month ka threshold hai — is se zyada rent par 2% TDS deduct hota hai.
Q3. Agricultural land ki sale par TDS lagta hai?
Nahi, rural agricultural land Section 394 ke scope se bahar hai.
Q4. Multiple buyers hain toh TDS kaise deduct hoga?
Har buyer apne share ke proportion mein separately TDS deduct kar ke apna alag Form 26QB file karega.
Conclusion
Naye Section 393 aur 394 mein rates largely same hain jo pehle the, lekin numbering change hone se confusion ho sakta hai. Property transactions mein especially TDS deduction aur timely Form 26QB filing critical hai — penalty aur interest se bachne ke liye deadlines track karein.
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