Praveen J & Associates
TDS & TCS · TDS on Rent — Multiple Parties

TDS on Rent with Multiple Parties — Form 26QC for Joint Agreements

Flatmates / co-tenants ya multiple landlords? 194IB ka 26QC har pair ke liye alag file karna hota hai.

Share-wise TDS, multiple 26QC, aur Form 16C delivery — clean compliance for joint rent.

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Common Problems Faced

One 26QC filed for joint case

Wrong share-wise split

Co-tenant PAN missing

Landlord 26AS mismatch

Late deduction & penalty

How it works for joint cases

  • 194IB applies if rent > ₹50,000/month
  • Each tenant-landlord pair files separate 26QC
  • Share of TDS as per rent payment
  • All PANs mandatory
  • Form 16C issued pair-wise

Who Should Use This Service?

Flatmates sharing rent

Co-tenants on lease

Multi-owner landlords

Family co-tenant cases

High-rent shared apartments

Benefits

  • Compliance for every party
  • Landlord credit smooth
  • Notice / penalty avoided
  • Form 16C per pair
  • Coordinated CA support

Important Points

  • Separate 26QC per tenant-landlord pair
  • Once a year deduction (March / vacating month)
  • All PANs mandatory
  • Late filing ₹200/day per form
  • Maintain copies of all forms

Our Process

1

Map tenants & landlords with shares

2

Calculate TDS per pair

3

File multiple 26QC + challans

4

Download each Form 16C

5

Deliver to landlords

Documents Required

PAN of all tenants & landlords
Rent agreement
Payment proofs
Tenancy period
Property address

Frequently Asked Questions

Nahi — separate per tenant-landlord pair.

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