Praveen J & Associates
TDS & TCS · Form 16C (TDS on Rent)

Form 16C TDS Certificate — TDS on Rent (Section 194-IB)

Rent > ₹50,000 per month? Tenant ko TDS deduct karke 26QC + 16C dena hota hai.

Section 194-IB compliance — 26QC filing, payment & Form 16C delivery to landlord, hassle-free.

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Common Problems Faced

Tenants unaware of 194-IB

Wrong PAN of landlord

Form 26QC errors / late filing

Landlord not getting 16C

26AS mismatch for landlord

What is Form 16C?

  • TDS certificate for rent paid u/s 194-IB
  • Generated post Form 26QC filing
  • Issued by tenant to landlord via TRACES
  • Applies when monthly rent > ₹50,000
  • TDS @ 5% (subject to current rates)
Note: Tenant doesn't need TAN — 26QC works on PAN basis.

Who Should Use This Service?

Salaried individuals paying high rent

HRA claimants with high rent

Co-tenant arrangements

NRI landlord cases

Anyone covered under 194-IB

Benefits

  • Section 194-IB compliance done
  • Landlord gets clean 16C
  • No notice / penalty risk
  • Correct credit in 26AS
  • CA-managed TRACES handling

Important Points

  • Deduct in March / month of vacating
  • PAN of landlord mandatory
  • Late filing = ₹200/day penalty
  • 26QC + Challan in one step
  • Form 16C downloaded after processing

Our Process

1

Compute rent & TDS amount

2

Collect landlord PAN

3

File Form 26QC & pay challan

4

Download Form 16C from TRACES

5

Hand over Form 16C to landlord

Documents Required

PAN of tenant & landlord
Rent agreement
Rent payment details
Period of tenancy
Bank details

Frequently Asked Questions

Rent > ₹50,000 per month under Section 194-IB.

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