What will be the rate of TDS under section 194-I if payee is a non-filer of income-tax return and also doesn't furnish his PAN?

Subject

FAQs on TDS on Rent

etds-answer

In this case, the tax shall be deducted at the rates specified under section 206AA or section 206AB, whichever is higher.

Note: The provisions of section 206AB not applicable w.e.f. 01-04-2025.