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    Section 155 estimate (individual/AOP slab or company-rate mode).

    Rs 1,500,000
    05 M10 M15 M20 M25 M

    Active tax filer

    Filer/non-filer rates apply where relevant.

    Tax base

    Rs 1,500,000

    Department tax

    Rs 105,000

    After tax value

    Rs 1,395,000

    Effective 7.0%

    By department

    Selected department estimate

    Tax Year 2026

    Rent Withholding Tax

    Individual/AOP progressive slab (Sec 155)

    Rs 105,000

    Source: ITO 2001 — Section 155

    Assumption: Individual/AOP slabs (5%/10%/25%); company payee 15% / 30%.

    Sources & Act reference

    Statutory citations and modelling notes

    Rent Withholding Tax

    ITO 2001 — Section 155

    Individual/AOP slabs (5%/10%/25%); company payee 15% / 30%.

    Smart insight

    Estimated Rent Withholding Tax for Tax Year 2026 is Rs 105,000.

    Estimates only. Verify with latest Finance Act and official jurisdiction notifications before filing or payment.