TDS on Rent Calculator (NRI & Resident) – Leave & License | TND Official
Leave & License · TDS Calculator
Maharashtra Rent Control Act, 1999 · TDS on Rent (Sec 194-I / 195 / 197)
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TDS on Rent Calculator – Leave & License Agreements

Use this free calculator to work out the TDS (Tax Deducted at Source) on rent for a Leave & License agreement in India and generate a clear, quarter-by-quarter deduction schedule with deposit due dates. It supports all three landlord types — a Resident Indian owner (10% under Section 194-I), a Non-Resident Indian (NRI) owner (31.2% under Section 195), and a Lower / Nil TDS case where the owner holds a Section 197 certificate. Enter the rent for each year, choose the owner type, and download the full schedule as PDF or Excel.

1
Parties & Property
2
Rent & Deposit
3
TDS Schedule
L
Licensor (Property Owner)
T
Licensee (Tenant)
P
Property Details
L
Step 1 · Choose Owner Type / TDS Basis
Resident Indian
10% · Sec 194-I
NRI
31.2% · Sec 195
Lower TDS
Custom · Sec 197
Please choose your owner type before filling the TDS details below.
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Step 2 · Rent Structure
Each year = 12 months
Fills Year 2+ from Year 1's rent
💡 Enter the monthly rent for every year of the agreement. All years are included in the schedule and TDS calculation.
📅
Step 3 · Dates & Deposit
First month from which rent actually begins
i
TDS Deduction
Month 1 of Quarter
Pay full rent to Licensor. No TDS deducted yet.
Month 2 of Quarter
Pay full rent to Licensor. No TDS deducted yet.
Month 3 of Quarter ⚠
Pay (Rent − Quarterly TDS) to Licensor. Deposit TDS to Govt by 15th of next month.

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Frequently asked questions about TDS on rent

What is the TDS rate on rent paid to an NRI landlord?

Rent paid to a Non-Resident Indian (NRI) is subject to TDS at 31.2% (30% plus surcharge and 4% cess) under Section 195 of the Income Tax Act. There is no minimum threshold, and the tenant must hold a TAN and file Form 27Q each quarter.

What is the TDS rate on rent paid to a resident Indian landlord?

Rent paid to a resident Indian for land or building attracts TDS at 10% under Section 194-I, applicable when the rent exceeds ₹50,000 per month. If the landlord has not furnished a valid PAN, TDS is deducted at 20% under Section 206AA.

What is a Lower TDS (Section 197) certificate?

A landlord can apply to the Assessing Officer for a Lower or Nil TDS deduction certificate under Section 197. Once issued, the landlord must share the certificate with the tenant, who then deducts TDS at the reduced rate stated on the certificate instead of the standard rate.

How is the quarterly TDS schedule calculated?

The calculator groups the tenancy into quarters, applies the chosen TDS rate to each quarter's rent, and shows the amount to deposit with the government along with the due date. You can enter a different rent for each year of the agreement and export the full schedule to PDF or Excel.

This information is provided for general guidance only and does not constitute tax or legal advice. TDS rates and rules may change; please confirm current rates with a qualified tax professional.