Imp Note : The TDS is to be deducted on taxable amount before adding GST. 40 lakh is applicable for each payee and not for each of the properties. Applicable TDS Rate if Date of Payment/Credit to the Landlord is before May 14, 2020 (In %) Applicable TDS Rate if Date of Payment/Credit to the Landlord is on or after May 14, 2020 (In %) Form 26QC/ TDS on Rent of Property. Previously, the TDS ceiling for deducting tax on the rental income was Rs. Points to be remembered by the Tenant of the Property: All individuals or HUFs (except those liable to audit under clause a and b of section 44AB) paying monthly rent to a resident in excess of ₹ 50,000 are liable to deduct TDS under section 194-IB. Under e-payment of Taxes, go to ‘TDS on Rent of Property (Form 26QC)’ and click on ‘Proceed’. st June 2019 landlords in England are limited to the equivalent of 5 weeks' rent for new and renewed tenancies (or 6 weeks if the annual rent is £50,000 or more). TDS deducted on payment of dividend made by Mutual fund to natural Person is final withholding Tax. Items like House Rent Allowance (HRA), Exemptions u/s 10, etc. They sent me False pictures of a car that I did not rent! The back seat and front seat does not even match!!! Click on the ‘TDS on Rent of Property (Form 26QC)’ option from the list. 2,40,000 p. 06. Here is more about the TDS on the rent limit. Download our FREE award-winning app, available for iPhone and Android devices. Rs 6,000, while paying rent for May 2020. They must deduct 10% TDS while leasing land, a building, furniture or fittings. Save documents, spreadsheets, and presentations online, in OneDrive. As mandated by the Section 194 IA of the Income Tax Act, 1961, the latest TDS rate on the sale of the property is 1% or 0. TDS is deducted on insurance commission, if it exceeds Rs 15000 per financial year. The property can accommodate up to 13 guests comfortably in five bedrooms with five bathrooms. The abovementioned persons will be liable to deduct TDS from the payment made to supplier for any supply ,be it supply of goods or supply of services when the total value of supply under a ‘Contract’ exceeds Rs 2,50,000. Thanks to low-cost airlines like easyJet and Ryanair, Catania Fontanarossa Airport has become a hub for many car hire companies. 5%) or 1. a. The revised Form 24Q, Annexure – II has brought certain changes with regard to the reporting of transactions while filing the […]Ram is paying a rent of INR 75000 per month. TDS on rent is deducted at the source, and the law. Vijay, who is a salaried employee is paying a rent of Rs 60,000 per month. However, the threshold limit of Rs 30,000 (for professional services) is crossed while making payment for the second time. 6. The transporter for these sub-sections means person handling business of plying, hiring or leasing goods carriages. is per taxpayer per annum. In cases where a seller fails to furnish a Permanent Account Number (PAN) to a buyer, the TDS would be deducted at the rate of 5% instead of 0. Tenancy Deposit Scheme ( TDS) is the UK’s longest running rent deposit scheme. If their slab is 20%, the tax will be deducted at 20% accordingly. 1. 1,000 €/month. Conducente di età maggiore di 20 anni. Step 3: Click “Quarterly Returns” and then choose “Regular”. This means TDS is required to be deducted if stamp duty value of property or sale consideration exceeds 50,00,000. $3,200,000 Last Sold Price. $2,600,000 Last Sold Price. 75. i. Section 194I: TDS on Rent in case of Businesses and Professionals required to get Tax Audit conducted. 2 lakh, i. League City. Tax Deducted at Source (TDS) is a system introduced by Income Tax Department, where the person responsible for making specified payments such as salary, commission, professional fees, interest, rent, etc. Rent of machinery, equipment or plant. TDS Calculation: Know more about how to calculate tds on salary, bill amount, fixed deposit, formula to calculate and more details. A TDS rate of 10% is liable for TDS. Call 1-888-225-5837 General Business QuestionsOn average a luxury car rental in Catania costs $130 per day. So, The total of Rent paid in our example is 12 x 25000= 300000 Which attract TDS @ 10%. Car Rental Software. The penalty amount is greater than the total TDS deducted, i. Conferma Here are the steps: Visit the Protean Website: Navigate to the Protean website and select ‘TDS on rent of property’ under the services menu. Car what we'd ordered, low mileage, no issues. , the chargeability gets reversed. The employer can make the interest payment on such late payment of TDS before filing TDS returns or demand raised by TRACES. 2. TDS on Rent Payment – Section 194I [Ultimate Guide 2023] The ultimate guide here decoding the provisions of TDS on Rent- Section 194I of the Income Tax Act. 194-IBImportant Points – TDS under Section 194C on Payments to Transporters. The proof and declaration from the employee is essential before approving the exemption amount. Italy. How to Calculate TDS and What Rate TDS needs to be deducted? 2. 5. 194I does not mandate that the tax deduction should be made on a month-to-month basis. In this article, various TDS rates applicable for FY 2021-2022 (AY 2022-2023) i. land; or 2. 1%. The payments are to be made to use any land, building, fitting, or furniture, under ownership, lease, and sub-lease. is per taxpayer per annum. Section 194F TDS on Payments on account of repurchase of units by Mutual Fund or UTI: 194G: Section 194G TDS on Commission on Sale of Lottery Tickets- Analysis: 194H: Section 194H TDS on Commission & Brokerage- Analysis: 194I: Section 194I TDS on Rent – Analysis: 194-IA: Section 194IA TDS on Purchase of Immovable Property: 194-IBSalary details of each and every employees’ can be entered in Winman-TDS without any hassle. The minimum monthly price to rent a cheap apartment in Catania starts from 170 €. TDS requirement where rent not payable on monthly basis: – Sec. Step 3: Submit the important details of your TAN number along with PAN. @ 25% as provided in section 115A or if relevant DTAA provides lower rate than that rate shall apply instead of 25%) Explanation As per. 53 miles away. 5/2001 dated March 2, 2001: Where advance rent is spread over more than one FY and tax is deducted thereon, credit shall be allowed in the same proportion in which such income is. It shows how much TDS was taken from the rent by the person/HUF at a rate of 5% (under Section 194IB). E-commerce participant being a resident individual or HUF. To qualify for a mortgage, you have to prove to your lender that you can afford the amount you’re asking for. 116 X a co-operative society was formed by the truck owners and it entered into contract with company for transportation. 1. While the new regime offers lower income tax rates, the following conditions should be met in order to be eligible for payment of income tax as per the new (concessional) income tax slab rates: The total income of the individual or HUF should not include business income. Step 4: You will be redirected to the new page. 000 di tempi rilevati nel corso dell’ultimo anno) con un trend di crescita sempre positivo sin dalla nascita. Established in 2003, TDS is the longest serving government-approved deposit protection scheme. Our GST Software helps CAs, tax experts &. Senza carta di credito, senza deposito cauzionale e senza pensieri. 3) Rate of TDS under Section 194IB. T his form is not applicable if the landlord is non-resident. Types of TDS. ConfermaThe Fiat Panda is the most popular car to rent at Catania Fontanarossa Airport, according to our data. f. Tax on winnings** By Monday 31st July1 thought on “ TDS / TCS Rate Chart FY: 2022-23 (AY: 2023-24) ” Jaydeep Baldha February 16, 2023 at 8:11 am. Yes, exemption on leave encashment is available under the new tax regime. 2. Reliable, affordable high-speed Internet, TV, and home phone service in Wisconsin. Kiki Wilson doesn't recommend SRC Rent Car. La TDS Servizi. TDS Rate Chart for FY 2022-23: New rates of Tax Deducted at source (TDS) under Income Tax and many new TDS section are announced. Rates obtained through the use of discounts, coupons, upgrade offers, pre-negotiated (e. If the deductee has not. TDS on Rent, as per Section 194I, is a provision that. 2,40,000, TDS under Section 194I shall not be deducted. 20%. Facebook Twitter. wynajem bez karty kredytowej. e) Non Applicability Of TDS Under Section 194I. No Surcharge and Health & Education cess will be levied on the above TDS rates. Tax deducted at source (TDS) is one of the modes of collecting tax in India at the very source of income, governed under the Indian tax Act of 1961. Enable the option Is TDS Deductable, to allow TDS deduction for the ledger. Points to be remembered by the Tenant of the Property: All individuals or HUFs (except those liable to audit under clause a and b of section 44AB) paying monthly rent to a resident in excess of ₹ 50,000 are liable to deduct TDS under section 194-IB. The TDS on rent is calculated if the payment of rent exceeds ₹ 2. With effect from the financial year 2019-20, the limit was increased from Rs. Penalty. 40 lakh. As per Section 194Q, the income tax department mandates any company or individual to deduct tax at the source if the payment exceeds Rs. Rent of Land, Building or Furniture: Rs. Proof of income; Employer’s PAN and TAN;. e. Ubezpieczenie Fullkasco bez depozytu (Prezent od Pani Dominiki) Infolinia H24 w języku polskim. Here is more about the TDS on the rent limit. 5. Car Rental rates from other car rental companies (including but not limited to Avis, National Enterprise, Alamo, Sixt, Dollar, Payless, etc) do not qualify. According to Section 200 of the Income Tax Act 1961, it is imperative for the tax deductor to deposit the TDS to the government within a stipulated period. Behind the fountain, there is Catania Cathedral, which can be visited free of charge every day of the week. A. The total taxable value of supply is less than or equal to Rs. 4. 8 lakhs per year. How to pay TDS on Rent online | Form 26QC online filing | Section 194-IB | TDS on Rent of Propertyhow to pay tds on rent on Income Tax PortalS. sto cercando un'auto 7 posti da noleggiare per fine Aprile e ho trovato TDS rental services,. As per section 194IB of the Income Tax Act, if the tenant of the property is an individual/ HUF (not liable to tax audit under the income tax act) has to deduct and deposit TDS if the amount of rent paid exceeds INR 50,000 for a month or part of the month. It was, however, increased to Rs. Earlier, this TDS limit for deduction of tax on the rent was Rs. 06. 50,000 per month and to deposit it within the prescribed. TDS is to be deducted at the rate of one per cent of such sum paid or credited to the resident or the stamp duty value of such property, whichever. TDS is deducted on rent exceeding Rs 2. For the rent of plant and machinery, the TDS is 2% on the rent. 00 per day* * Rates include tax and are based on a 7 day rental from 11/20/2023 - 11/27/2023 at Catania I have a promotional code Why Hertz Best price guarantee - in the unlikely event you find a lower Hertz price, we'll refund the difference No cancellation or change fees* *When the booking is cancelled within two days of being made. Please note that earlier the threshold exemption limit was INR 1,80,000, however, from Financial Year 2019-2020 the. Section 194I of the Income Tax Act requires all individuals to pay income tax on earnings received as rent on properties, equipment, machinery, furnishings, fittings, land, and building leases. Bring home ultra-fast Internet speeds, all-HD TV packages, and crystal-clear phone services. The person who makes the payment deducts tax at the source, while the person who receives a payment/income has the. 4 lakh per annum for Section 194-I and Rs 50,000 per month for section 194-IB. Budget car rental Catania Airport has its own service desk inside the terminals, which is open from 8. Tourism accounts for 6% of the Italian total added value, a dimension comparable to the building sector, and employs roughly 10% of the total workforce of the country (Cuccia et al. Form 16B is issued for TDS on earnings generated through the sale of immovable property. Find vacant housing rentals in Catania on the list below. Scope of Section 194O. We have gathered almost all accommodation for rent in Catania. Income tax payable. sto cercando un'auto 7 posti da noleggiare per fine Aprile e ho trovato TDS rental services, che ha la sede principale a Trapani ma noleggia anche. However, for FY 2019-20, the TDS on rent limit has been increased to Rs. 4 lakhs with effect from the fiscal year 2019-2020. If there are 12 months remaining for TDS deduction in the financial year the employer will deduct TDS u/s 192 = Rs 1,17,000 / 12 = Rs 9,750. by the personsFor a let out property, it is the rent collected for a house on rent. Your chart is best, I am using in my CA final exam preparation, my suggestion is to add 2 more columns one for rate of non PAN assess and one for remarks like t/o under tds and tcs for 194q and 206c(1h) etc. Step 3: A new page will open. (i. TDS on Perquisites. Dal sito le condizioni non sembrano male e ha recensioni positive, ma tutte da Trapani. Its exterior facade is very beautiful, all in white marble and the interior is dedicated to Saint Agatha, a young virgin tortured after refusing the amorous advances of a Roman prefect. Points to be remembered by the Tenant of the Property: All individuals or HUFs (except those liable to audit under clause a and b of section 44AB) paying monthly rent to a resident in excess of ₹ 50,000 are liable to deduct TDS under section 194-IB. If it exceeds the threshold limit, then TDS will be deducted at the rate of 2% or 10%, as the case may be. 01 st April, 2015. Recommended Articles. The person who makes the payment deducts tax at the source, while the person who receives a payment/income has the. Section 194-I was introduced to bring rent under the purview of TDS provisions as. Stay connected and entertained with the must-have technology of today. However, if the landlord does not provide their PAN details, the TDS rate increases to 20%. Request a demo. It is an easy-to-use and handy tool to calculate the amount of TDS based on the type of recipient and the nature of the transaction. TDS on rent is deducted at the source, and the law. 1,80, 000 in a specific financial year. So in case, there are 2 co-owners of an. They need to provide the NRIs with the certificate for the same. These details generally include the amount of TDS deposited, date of. e. 5% per month. Article explains TDS Rates for Financial year 2022-23 i. 00 am to midnight every day. The TDS on Rent was deducted from professionals and businesses if the rent paid was Rs. Belong anywhere with Airbnb. 3. Basically, Form 26AS statement provides a consolidated view of the total income earned by you as a deductee from various sources. It covers all payers irrespective of their legal status (individuals, HUFs, etc. To be eligible for the $500 Prepaid Mastercard, you must pay your first bill in full and on time and sign a two-year agreement. From 1st June 2019 landlords in England are limited to 5 weeks’ (rent equivalent under £50,000 per annum) deposit for new and renewed tenancies (or 6 weeks if the annual rent is £50,000 or more). Catania Car Rental & Nearby Locations Catania Car Rental & Nearby Locations . If the landlord does not have a PAN, the TDS rate will be 20%. Section 194-IB: Payment of rent by individual or HUF not liable to tax audit: 5. To TDS 3000. Conferma Tenant must file TDS returns via Form 27Q within a month from the end of each quarter for the TDS paid on rent to an NRI landlord. No TDS from payment of consideration for purchase of an immovable property (other than agriculture land) 194-IA. 75. A TDS rate of 10% is liable for TDS. Section 194I of the Income Tax Act says the tenant must deduct 10% TDS on rent generated from any land or building if the aggregate of the rent paid or likely to be paid during a financial year exceeds Rs 2. In Sicily, the mercury hit 46. 10,000 as a penalty. TDS Rate. TDS rate and the amount on which it will be deducted. 40% Payment in advance then Bill Received, then Balance Payment. The tenant while paying the rent needs to deduct TDS on rent at the applicable rate. 1 day ago · Josh Allen had 275 passing yards three TDs and an interception on 20 of 32 passing. 3. Updated on: May 9th, 2023. With Rentola you can easily find Catania rentals for every taste and budget. The objective of shifting the burden of GST payments to the recipient is to widen the scope of levy of tax on various unorganized sectors, to exempt specific classes of suppliers, and to tax the import of. Centralino: +39 02 21100282 Quali auto puoi noleggiare I veicoli disponibili per il noleggio auto a Catania aeroporto sono citycar e utilitarie, berline, station wagon, anche auto a 9 posti e auto di lusso. Party Dr 27000. Fullsize vans and Standard car groups are available for 25 years old renters. Products. So, if the owner has rented out more than one property to the same lessee and the annual. For the rent of plant and machinery, the TDS is 2% on the rent. Assessment Year 2023-24 under Income Tax Act, 1961. Step 5: Proceed to ‘Upload TDS Form’: Click on the ‘Let’s. TDS on rent paid on furniture or fittings to be charged at 10%. Another popular car to rent at Catania Fontanarossa Airport is the Hyundai. Where the rent is paid on a yearly basis, deduction. Under the reverse charge mechanism, the recipient of goods or services becomes liable to pay the tax, i. Provide all the required details about your property, address, tax payment, and more. These rules will be applicable to residents as well as NRIs (Non-Resident Indians). 15,00,000. Threshold Exemption Limit for TDS on Rent under Section 194I. The property has to collect GST from the rent payer and this GST. However, if an individual or HUF is not subject to a tax audit but pays more than ₹50,000 in rent, the TDS is 5%. (Section 52U) Respective Bank or Financial Institutions. Tax deducted or collected at source shall be deposited to the credit of the Central Government by following modes: 1) Electronic mode: E-Payment is mandatory for. To Party 47000. TDS deducted by the tenant has to be adjusted against tax liability. So, the purpose of Section 194R is to widen the tax base and plug any scope of tax evasion. is from 420°C to 510°C and no diffe rent fe. The provision of section 194-IB are in addition to the existing provision for tax deduction on payment of rent under section 194-I of the Act. This is irrespective of the fact that the pharmaceutical company is using it as a sales promotion technique. Registrati oraRichiedi nuova parole Cipro carp anche oggetti tra cui cipro carp libro "La cipro carp in custom cipro carp patients. $500 Prepaid Mastercard: Offer valid for new TDS residential customers who purchase a TDS bundle with high-speed Internet, TDS TV+, and phone. conoscete tds rent autonoleggio ? - Forum Catania. 2. Q - Who is eligible for. Step 1: Visit the official website of the Income Tax Portal. In this example, X Company is paying Rent which is the source of Income to MR. Step-2: Click on ‘+ New Payment’. How much does it cost to rent a car at Catania-Fontanarossa Airport? On average a rental car at Catania-Fontanarossa Airport costs $31 per day. If you rented a building, land, furniture, or fixtures, the applicable TDS rate is 10%. Latest prices: Economy AED 19/day. Locate and compare Boat Rental in Galiano BC, Yellow Pages Local Listings. XYZ for professional fee. TDS recognises that some Insured members wish to delegate the task of raising or responding to disputes without providing full account management. TDS Return & Payment Due Date For FY 2023-24 (AY 2024-25): Know about time limit to deposit TDS and file TDS return. However, for FY 2019-20, the TDS on rent limit has been increased to Rs. 1. 50,00,000, a surcharge of 10% is applicable. Scheme authorised by. . More info about housing for rent in Catania. For individuals or HUF not liable to tax audit, the TDS rate is 5% of the total. In the case of rent payment on the plant and machinery, the TDS rate is 2%. Subscribe to our SearchAgent to always keep track of new apartments for rent and we will link you to the landlord. 75%: Less than Rs. Italy is an interesting case study for our research question because tourism and culture are paramount in this country. The rate of TDS applicable for Assessment Year 2020-21 on payment of rent by an individual in excess of Rs. Fontana dell’elefante 2. 2021 has brought in two new changes in rules related to TDS and TCS. 2. or upto 30000 single Contract per annum. 2%. April 13 ·. Scegli la tua auto a noleggio a Catania. b. Tax deduction at source (TDS) is an Indian withholding tax that is a means of collecting tax on income, dividends, or asset sales by requiring the payer (or legal intermediary) to deduct tax due before paying the balance to the payee (and the tax to the revenue authority). An agreement between the owner of the asset and the developer is known as a joint development. [PDF] TDS Rate Chart FY 2023-24 PDF free download using direct link, download PDF of TDS Section List 2023-24 instanty from the link available at official website or read online TDS Rate Chart FY 2023-24. 8 lakhs to Rs. Section 201 (1A)-Interest on failure to deduct tax and interest on failure to deposit deducted tax amount. 80: Chair, folding white, aluminum. 2 Ohio State and No. The percentage depends on your date of payment. We provide an industry leading service for letting agents, landlords and tenants when protecting and returning deposits. Select e-File > click on e-Pay Tax from the dropdown as shown below. The current TDS rate on rent payments is 10%, which is deducted from the total rent amount paid by the tenant. The highest price to rent a property in Catania is 3,000 €. 75% from the rent payment made to the Landlord (depending upon the Date. 10000. The minimum monthly price starts from 170 €, so that expats can easily find housing for rent at an affordable price. The tax deductible is at the rate of 10% from the rent paid per year. a. An individual or HUF paying rent of more than Rs 50,000 per month is now required to deduct tax at source (TDS). Rent car also without a credit card, unlimited mileage. 1 More concerning are their treatment recommendations, which highlight less-benign interventions while neglecting to mention others that have, for. X. TDS on rent of machinery, plant, or equipment. To Bank A/c. $18. The tax deductible is at the rate of 10% from the rent paid per year. TDS on rent as per section 194I of the Income Tax Act, 1961 is applicable on rental income which the tenant pays to the owner. Section 194H of the Income Tax Act, 1961 requires the Deductor to deduct TDS within earlier of the following dates –. Calculate the TDS amount: Annual Rent x TDS Rate. SCOPE. Details appearing in the challan generated upon deposit of monthly TDS liability is to be provided. Appropriate list items are provided wherever required. . Where the rent is paid on yearly basis. TDS is simply an indirect method of collection of the tax that combines the. Form 27Q comprises of the. 30%. Non-individual resident people must submit an application for PAN allocation by 31 May 2023. 3. From independent rental companies to multi-national franchisees, TSD’s car rental management software includes all the features you need. Il diretto interessato La Cartella Clinica si sente ancora carrp e anche cipro carp libera scelta e rilascio delle concentrerà sui principali vincoli per cipro carp in cipro carp, ma anche, ed insieme, uso cipro carp droga cipro carp endovena). 50 Lakhs. $8. Home. Click here to view relevant Act & Rule. However TDS is deducted on Taxable Value (amount before GST) and Not Invoice Value (Amt Including GST) Deducting TDS on Total amount would mean deducting Tax on Tax. Section 194I: TDS on Rent in case of Businesses and Professionals required to get Tax Audit conducted. Reply Ratiasu Kitakami •. 2. 7. Enter the payment amount 6. Car Rental Catania Airport, book online your car rental in Catania with 20% off. 50,00,000. Tenancy Deposit Scheme ( TDS) is the UK’s longest running rent deposit scheme. 194C (2). Chair Foot Pads-- need 1 per chair foot. Toyota Aygo / Citroen C1 lub podobny. 2) Physical Mode: By. Upon payment, the tenant must fill-in Form 15CA and submit it online. 40 lakh have to deduct 10 per cent of the annual rent as TDS. 5. 40 Lakh. All about TDS on Rent Meaning of Rent ‘Rent’ means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of (either separately or together) any,— 1. What is Tax Deduction at Source? Under the system of Tax Deduction at Source (TDS), the payer is required to deduct tax at the time the payment is received by or credited to the account of the payee. Enter the payment date 5. Form 16A is a certificate issued under section 203 of the Income Tax Act, 1961, to the person who has deducted tax at source (TDS) on certain payments other than salary. Fill challan details. Actual rent payment – 10% of salary. 2,40,000: 2%: 194 IA: Transfer of Immovable Property , other than Agricultural land:As per the Finance Bill 2020, some amendments have been made Section 194J under TDS, the same will take effect from 1/04/2020. Here rent will be deducted from April to August 2023 for 5 months. Navigate the path Services > TDS on Rent of Property. TDS Account Duties & Taxes {Eg: TDS on Interest} TDS Paid Current Asset TDS Payable Current Liabilities Tea Exp. Watch to Know. UPDATE: 2 new sections (194K & 194-O) have been inserted in Income Tax Act by FM Nirmala Sitharaman in Union Budget 2020. Tenants paying rent to an NRI landlord must deduct 30% TDS. 2021-22. For example, Financial year 2019-20, TDS done for the month of April, May and June, TDS filing should be completed by July 31st, 2019. b) All assesses (other than company) to whom provisions of section 44AB of the Income Tax Act, 1961 are applicable. 2017). For the financial year 2021–2022, the TDS threshold limit is Rs. Find a housing rental in Catania now. , Rs. 2,40,000. 4. 000 atleti ed oltre 1. 4 lakhs per annum. Member login credential provides access to all functions for that member. Section 194-IB provides that tax at a rate of 5% (3. 000. 3. 2. 2020 to 31. SRC Rent Car right choice for your car rental Catania Airport. Q. The limit of Rs 2. My Account Email. Time of submission of Form 15G – Form 15G for non-deduction of TDS is required to be submitted at the beginning of the financial year. 10% TDS. What is the cheapest car rental company at Catania-Fontanarossa Airport? In the past 72 hours, the cheapest rental cars were found at Record Go ($5/day), Autovia ($5/day) and Rent Smart 24 ($5/day). While off-season it is a complete bargain to rent a car in Catania. 30. Key Points. TDS will be deducted under Section 194J at rate 2% in case of fees for technical services (not being professional services) and rate reach up. Sicily Rent Car. 5% if the rent income exceeds Rs. What is TDS? TDS stands for Tax Deducted (or withheld) at Source. 75% from the rent payment made to the Landlord (depending upon the Date.