1. Deductor Any person, paying Rent to Non-Resident shall be responsible for deduction of tax at source under Section 195. 2. Deductee Tax shall be deducted if the recipient is a non-resident person and the sum received is chargeable to tax in India by virtue of Income-tax Act or Double Taxation Avoidance Agreements. Since the property is located in India, rental income from the property is taxable in India. 3. Rate of TDS Rate of TDS under Section 195 are prescribed in Part II of First Schedule of Finance Act 2022. These rates shall be further increased by applicable Surcharge and Health & Education Cess.
2. Deductee Tax shall be deducted if the recipient is a non-resident person and the sum received is chargeable to tax in India by virtue of Income-tax Act or Double Taxation Avoidance Agreements. Since the property is located in India, rental income from the property is taxable in India.
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