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# tdsratechange

1 posts in `tdsratechange` tag

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Income tax

TDS on Residential Property Rent: Section 194IB Rules & Rate Change 2024

A comprehensive overview of Section 194IB TDS applicable to residential rental payments exceeding ₹50,000. Discusses the reduction in the tax rate from 5% to 2% starting October 2024, provides calculation examples for the fiscal year 2024-25, outlines the payment procedure using Form 26QC, and details the penalties involved.