TDS on Rent — Form 26QC

TDS under section 194-IB for individuals/HUF paying rent over ₹50,000 a month — 5% of the rent, deducted once in the year.

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Inputs

Monthly rent (₹)

Months of tenancy in the year

Landlord's PAN available?

TDS to deduct

₹0

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Working

Indicative. Section 194-IB applies where monthly rent exceeds ₹50,000. TDS is 5% of the total rent for the year (20% without the landlord's PAN, capped at the last month's rent), deducted in the last month of the tenancy or the year, and deposited via Form 26QC. Confirm tenancy details.