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TDS on Rent: When Tenants Must Deduct Tax on Rental Payments

A transactional guide to TDS on rent for Indian tenants covering all three TDS regimes: Section 194-I for businesses (10% on land/building, threshold raised to ₹50,000/month by Finance Act 2025), Section 194-IB for individual tenants (2% rate since October 2024, single Form 26QC filing), and Section 195 for NRI landlords (30% plus cess, no threshold). Includes step-by-step Form 26QC filing instructions, the PAN-less landlord trap (20% TDS), the HRA-exemption invalidation risk, and the new Sectio

By Ganak Editorial · Jun 1, 2026

Restricted Stock Units (RSU) Tax in India: Two Tax Events Decoded

A detailed look at RSU taxation in India covering both tax events — perquisite at vesting (slab rate) and capital gains at sale (12.5% LTCG or higher STCG). Three computed scenarios show how Indian-listed and US-listed RSUs differ in tax treatment, holding period requirements, and disclosure obligations. Special attention to the Schedule FA disclosure requirement for foreign RSUs, the ₹10 lakh per year penalty under the Black Money Act, and the 2026 amnesty scheme for non-disclosure defaulters.

By Ganak Editorial · May 31, 2026

Section 80E Education Loan: Unlimited Deduction with One Catch

A detailed look at Section 80E — the unlimited education loan interest deduction that delivers some of the largest individual tax savings in the Indian tax code. Covers what qualifies, the 8-year cap that catches most people off-guard, the interest-only restriction, old-regime-only limitation, and three computed scenarios (engineering, MBA, foreign study) showing lifetime savings of ₹1.8 lakh to ₹16 lakh. Includes the planning insight that shorter loan tenures (within the 8-year window) capture

By Ganak Editorial · May 30, 2026