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The Union Budget 2025 introduces major changes to Section 194-I of the Income-tax Act, simplifying the TDS process on rent payments. In this detailed analysis by C.P. Agrawal & Associates, Accounts Executive Sandeep Kumar Mourya breaks down the new rules that exempt monthly rent payments up to ₹50,000 from TDS deductions. He explains how shifting from an annual to a monthly threshold benefits smaller landlords and tenants, streamlining tax compliance for both individuals and businesses. The guide also outlines the impact of these changes effective from April 1, 2025.

Selling property in India as an NRI involves critical tax implications, especially concerning TDS (Tax Deducted at Source) under Section 195 of the Income Tax Act, 1961. In this comprehensive guide by C.P. Agrawal & Associates, CA Khushi Sharma, Senior Associate, explains the nuances of TDS on property sales by NRIs. Learn about the correct TDS rates for Long-Term and Short-Term Capital Gains, the importance of obtaining a TAN (Tax Deduction Account Number), and the necessity of forms like 15CA & 15CB. The guide also covers how NRIs can claim refunds on excess TDS and leverage exemptions under sections 54 and 54EC.