TDS (Tax Deducted at Source) is a system used in India to collect taxes directly from the source of income. It involves deducting a specific percentage of tax from the payment made by the payer to the receiver. TDS on House rent in India is applicable under different conditions. Suppose the monthly rent of a house exceeds Rs 50,000, then TDS is deducted at the rate of 5% of the annual rent. Different percentages apply to various amounts collected yearly as rent. You can visit ORO Proptech to get more information about TDS on house rent.