Praveen J & Associates
TDS & TCS · Form 26QC (TDS on Rent — Sec 194IB)

File Form 26QC Online — TDS on Rent (Section 194IB) Made Simple

Rent ₹50,000/month se zyada de rahe ho? 194IB ke under tenant ko TDS deduct karke Form 26QC file karna hota hai.

PAN-based filing — TAN nahi chahiye. End-to-end 26QC + challan + Form 16C delivery.

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Common Problems Faced

Tenants unaware of 194IB applicability

Confusion on deduction month

Wrong PAN / property details

Late filing penalty (₹200/day)

Landlord 26AS mismatch

What is Form 26QC?

  • Challan-cum-statement for TDS on rent u/s 194IB
  • Applicable when monthly rent > ₹50,000
  • TDS @ 5% on annual rent
  • Filed by tenant — PAN-based, no TAN needed
  • Form 16C generated post processing
Note: Deduction is once a year — in March or month of vacating, whichever is earlier.

Who Should Use This Service?

Salaried individuals paying high rent

HRA claimants with premium rentals

Tenants in metro / Tier-1 cities

NRI landlord tenancies

Co-tenant / shared lease cases

Benefits

  • 194IB compliance handled cleanly
  • Landlord credit smooth in 26AS
  • Notice / penalty risk gone
  • Form 16C delivered
  • Audit-ready records

Important Points

  • No TAN required — PAN-based
  • Deduct in March or vacating month
  • Late filing = ₹200/day + interest
  • Landlord PAN mandatory
  • Form 16C downloaded from TRACES

Our Process

1

Collect rent & tenancy details

2

Compute TDS @ 5% on annual rent

3

File Form 26QC + pay challan

4

Download Form 16C

5

Hand over to landlord

Documents Required

PAN of tenant & landlord
Rent agreement
Rent payment details
Tenancy period
Property address

Frequently Asked Questions

Tenant paying rent > ₹50,000/month under 194IB.

Ready to move forward?

CA-led TDS & TCS support — fast, accurate, compliant.