{"id":2538,"date":"2019-11-06T12:37:42","date_gmt":"2019-11-06T07:07:42","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2538"},"modified":"2019-11-06T12:37:42","modified_gmt":"2019-11-06T07:07:42","slug":"section-194ib-tds-on-rent-paid-by-individual-huf","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/","title":{"rendered":"Section-194IB TDS on Rent Paid by Individual\/HUF"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">A new Section 194IB has been Introduced in the Income Tax Act with effect from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2540 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB.png\" alt=\"Section-194IB\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">To Widen the Tax base and to Curb the Tax evasions by the landlords and owners of property, Government of India has extended its scope of deducting Tax on rent paid by an individual or a <a href=\"https:\/\/aktassociates.com\/blog\/hindu-undivided-family-taxability-benefits\/\">Hindu undivided family (HUF)<\/a> by introducing a new section 194IB in the <a href=\"https:\/\/aktassociates.com\/blog\/section-143-2-of-income-tax-act-1961\/\">Income Tax act, 1961<\/a>, vide Finance Act, 2017 with effective from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> June 2017.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#Provision_of_Section_194IB\" title=\"Provision of Section 194IB\">Provision of Section 194IB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#Scope_and_Applicability_of_Section_194IB\" title=\"Scope and Applicability of Section 194IB\">Scope and Applicability of Section 194IB<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#Rate_of_TDS\" title=\"Rate of TDS\">Rate of TDS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#Who_is_Required_to_Deduct_TDS\" title=\"Who is Required to Deduct TDS?\">Who is Required to Deduct TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#What_amount_shall_be_defined_as_Rent_under_section_194IB\" title=\"What amount shall be defined as Rent under section 194IB?\">What amount shall be defined as Rent under section 194IB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#When_to_deduct_TDS_under_section_194IB\" title=\"When to deduct TDS under section 194IB?\">When to deduct TDS under section 194IB?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#Form_26QC\" title=\"Form 26QC\">Form 26QC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#Form_16C\" title=\"Form 16C\">Form 16C<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Provision_of_Section_194IB\"><\/span><strong>Provision of Section 194IB<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the Provisions of section 194IB any person, being an individual or a Hindu undivided family (other than the persons referred to in the second proviso to section 194-I), responsible to pay any income by way of rent <\/span>exceeding fifty thousand rupees for a month or part of a month<span style=\"font-weight: 400;\"> during the previous year to a resident, shall <\/span><b>deduct<\/b><span style=\"font-weight: 400;\"> a tax at the rate of <\/span><b>five per cent<\/b><span style=\"font-weight: 400;\"> of such income.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Scope_and_Applicability_of_Section_194IB\"><\/span><strong>Scope and Applicability of Section 194IB<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Section 194IB shall be made applicable if the following conditions are satisfied:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rent should be paid by an Individual\/HUF.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Such Rent paid Should exceed Rs.50,000\/- for a month or part of the month.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Such Individual or HUF should be other than the person as covered under section 44AB(a) or 44AB(b).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rate_of_TDS\"><\/span><strong>Rate of TDS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 194IB with effect from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> June 2017, there shall be deducted a Tax at the rate of 5% on the Rent Paid by such Individual or HUF.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who_is_Required_to_Deduct_TDS\"><\/span><strong>Who is Required to Deduct TDS?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A Tenant or any other person being an Individual or HUF\u00a0<\/span>other than the persons covered under section 44AB(a) and 44AB(b)are responsible to deduct TDS on\u00a0the Rent paid by such person if such rental amount exceeds Rs.50,000\/-.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_amount_shall_be_defined_as_Rent_under_section_194IB\"><\/span><strong>What amount shall be defined as Rent under section 194IB?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Rent Shall be any amount made for the use of any land or building or both under the following name\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Lease<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sub-lease<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Tenancy<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any other agreement or arrangement.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"When_to_deduct_TDS_under_section_194IB\"><\/span><strong>When to deduct TDS under section 194IB?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Tax shall be deducted under section 194IB at the <\/span>earlier of the following<span style=\"font-weight: 400;\"> dates.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">at the time of credit of rent amount for the last month of the previous year or the last month of the tenancy (in case the property is vacated).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Or<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">at the time of making payment in cash or by the issue of a cheque or draft or by any other mode.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Form_26QC\"><\/span><strong>Form 26QC<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A Form 26QC is a challan cum statement which is used to deposit the tax deducted under section 194IB.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The TDS so deducted under the provisions of section 194IB is required to be deposited to the credit of government within the period of 30 days and it should be accompanied with Form 26QC.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Generally, Form 26QC is required to be submitted once at the end of the Financial Year. But under the following cases Form 26QC is required to be submitted earlier:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In case of vacating the property before year-end then Form 26QC is required to be submitted in the month when such property is vacated.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">In cases where the period of agreement contains more than one Financial Year, then<a href=\"https:\/\/aktassociates.com\/blog\/form-26q-tds-for-non-salary-deductions\/\"> Form 26Q<\/a>C is required to be submitted more than once i.e. at the end of each Financial Year.<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2319 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png\" alt=\"TDS Return\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/TDS-Return-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Form_16C\"><\/span><strong>Form 16C<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Form 16C is nothing but a<a href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/\"> TDS certificate<\/a> which is similar to Form 16 &amp; 16A issued to the payee when TDS under section 194-IB is deducted <\/span><span style=\"font-weight: 400;\">by the payer<\/span><span style=\"font-weight: 400;\">. Form 16C acts as a proof for a payee that TDS so deducted has been deposited on his behalf to the credit of the government.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Form 16C is required to be issued within 15 days from the date of filing of Form 26QC.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A new Section 194IB has been Introduced in the Income Tax Act with effect from 1st June 2017 extending the &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Section-194IB TDS on Rent Paid by Individual\/HUF\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#more-2538\">Read more<span class=\"screen-reader-text\">Section-194IB TDS on Rent Paid by Individual\/HUF<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2541,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section-194IB TDS on Rent Paid by Individual \/ HUF AKT Associates<\/title>\n<meta name=\"description\" content=\"A new Section 194IB has been Introduced in the Income Tax act with effective from 1st June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section-194IB TDS on Rent Paid by Individual \/ HUF AKT Associates\" \/>\n<meta property=\"og:description\" content=\"A new Section 194IB has been Introduced in the Income Tax act with effective from 1st June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-11-06T07:07:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\"},\"author\":{\"name\":\"CA Arun Tiwari\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\"},\"headline\":\"Section-194IB TDS on Rent Paid by Individual\/HUF\",\"datePublished\":\"2019-11-06T07:07:42+00:00\",\"dateModified\":\"2019-11-06T07:07:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\"},\"wordCount\":644,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\",\"name\":\"Section-194IB TDS on Rent Paid by Individual \/ HUF AKT Associates\",\"isPartOf\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png\",\"datePublished\":\"2019-11-06T07:07:42+00:00\",\"dateModified\":\"2019-11-06T07:07:42+00:00\",\"description\":\"A new Section 194IB has been Introduced in the Income Tax act with effective from 1st June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.\",\"breadcrumb\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png\",\"width\":500,\"height\":300,\"caption\":\"Section-194IB TDS on Rent Paid by Individual\/HUF\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/aktassociates.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Section-194IB TDS on Rent Paid by Individual\/HUF\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#website\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"name\":\"AKT Associates\",\"description\":\"World&#039;s first WhatsApp based Tax Compliance Firm\",\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/aktassociates.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\",\"name\":\"AKT Associates\",\"url\":\"https:\/\/aktassociates.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"contentUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg\",\"width\":70,\"height\":70,\"caption\":\"AKT Associates\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d\",\"name\":\"CA Arun Tiwari\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g\",\"caption\":\"CA Arun Tiwari\"},\"url\":\"https:\/\/aktassociates.com\/blog\/author\/arunsir\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Section-194IB TDS on Rent Paid by Individual \/ HUF AKT Associates","description":"A new Section 194IB has been Introduced in the Income Tax act with effective from 1st June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/","og_locale":"en_US","og_type":"article","og_title":"Section-194IB TDS on Rent Paid by Individual \/ HUF AKT Associates","og_description":"A new Section 194IB has been Introduced in the Income Tax act with effective from 1st June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.","og_url":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/","og_site_name":"AKT Associates","article_published_time":"2019-11-06T07:07:42+00:00","og_image":[{"width":500,"height":300,"url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png","type":"image\/png"}],"author":"CA Arun Tiwari","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Arun Tiwari","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#article","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/"},"author":{"name":"CA Arun Tiwari","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d"},"headline":"Section-194IB TDS on Rent Paid by Individual\/HUF","datePublished":"2019-11-06T07:07:42+00:00","dateModified":"2019-11-06T07:07:42+00:00","mainEntityOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/"},"wordCount":644,"commentCount":2,"publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png","inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/","url":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/","name":"Section-194IB TDS on Rent Paid by Individual \/ HUF AKT Associates","isPartOf":{"@id":"https:\/\/aktassociates.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage"},"thumbnailUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png","datePublished":"2019-11-06T07:07:42+00:00","dateModified":"2019-11-06T07:07:42+00:00","description":"A new Section 194IB has been Introduced in the Income Tax act with effective from 1st June 2017 extending the scope of TDS on Rent which shall be discussed in this article in brief.","breadcrumb":{"@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#primaryimage","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Section-194IB-.png","width":500,"height":300,"caption":"Section-194IB TDS on Rent Paid by Individual\/HUF"},{"@type":"BreadcrumbList","@id":"https:\/\/aktassociates.com\/blog\/section-194ib-tds-on-rent-paid-by-individual-huf\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/aktassociates.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Section-194IB TDS on Rent Paid by Individual\/HUF"}]},{"@type":"WebSite","@id":"https:\/\/aktassociates.com\/blog\/#website","url":"https:\/\/aktassociates.com\/blog\/","name":"AKT Associates","description":"World&#039;s first WhatsApp based Tax Compliance Firm","publisher":{"@id":"https:\/\/aktassociates.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/aktassociates.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/aktassociates.com\/blog\/#organization","name":"AKT Associates","url":"https:\/\/aktassociates.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","contentUrl":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/06\/cropped-akt-associates-blog-logo.jpg","width":70,"height":70,"caption":"AKT Associates"},"image":{"@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/27565c59ca4857ec78a645bd21dca21d","name":"CA Arun Tiwari","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/aktassociates.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/854bca151173b3a487a918c60c6bae56?s=96&d=mm&r=g","caption":"CA Arun Tiwari"},"url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/"}]}},"_links":{"self":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2538"}],"collection":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=2538"}],"version-history":[{"count":2,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2538\/revisions"}],"predecessor-version":[{"id":2542,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/posts\/2538\/revisions\/2542"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media\/2541"}],"wp:attachment":[{"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=2538"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=2538"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aktassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=2538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}