There is a provision under section 197 of the Income tax Act for obtaining a certificate from the assessing Officer of the I.T. Dept. for not deducting the tax at source on rent or to deduct at a lower rate for the buildings let out for commercial use. The Land Lord (building owner) has to apply for this certificate in Form 13 to the concerned I.T.O. and obtain a certificate. Based on this, the tenant will not deduct the tax on rent. This certificate is required to be taken every year.This is not applicable for buildings let out for residential use. The present limit of rent is 1,80,000/- p.a.(raised from 1,20,000 to 1,80,000 during this year)