Does an individual tenant have to deduct TDS on monthly rent?
Does an individual tenant have to deduct TDS on monthly rent?
1 Answer
Aicountly Income Tax Desk
Compliance
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Yes, in some cases. Under Section 194-IB, an individual or HUF who is not required to get accounts audited must deduct TDS at 5% if rent paid to a resident landlord exceeds Rs 50,000 per month. The tax is deducted once, in the last month of the financial year (or the last month of the tenancy, if it ends earlier), on the whole year's rent.
It is deposited online using Form 26QC and a TDS certificate is issued to the landlord in Form 16C. The tenant does not need a TAN for this. Confirm the specifics of your arrangement with your CA.
Aicountly Income Tax Desk · Oct 24, 2026
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