If any rent paid or payable as rent to a resident person in excess of Rs. 2,40,000 (excluding specified individuals or HUFs).TDS rate for rent on plant and machinery, or equipment is 2%; on land, buildings (including factory building) or land appurtenant there to furniture or fitting is10%. An individual or HUF in business or profession having turnover or gross receipts more than Rs. 1 crore or Rs. 50 lakhs respectively. i.e tax audit persons. is liable to collect TDS. TDS Return Filing Services help taxpayers and deductors ensure accurate compliance with TDS provisions, timely filing of returns, and proper reporting of deducted tax details. Professional TDS return filing services assist in preparing and submitting TDS returns correctly, reducing the chances of errors, notices, interest, and penalties due to non-compliance.