26QC Unconsumed Challan

This query is : Resolved

Dibyendu Majumder (Querist)
Follow

04 March 2025 Dear Experts
I faced a problem in the payment of TDS on rent in Form 26QC of my client. He pays rent on the property INR 90000/- per month and he vacated the property on 28th February 2025. TDS @5% was deducted & deposited for 6 months rent (i.e April-24 to Sep-24) & @2% was deducted & deposited for 5 months rent (i.e. Oct -24 to Feb-25) by submission of 2 No. Challan Cum Statement 26QC.
But TDS certificate 16C was generated @2% instead @5% deposited on total of rental amount INR 540000/- (Rent paid from Apr-24 to Sep -24) from the portal.
The date of Deduction & date of payment is 26th February 2025 mentioned in 2 No. From-26QC
1) Is the rate calculated @5% on 6 month rental amount if i mention TDS deduction & date of rent payment was 30th Sep -24 instead 26th Feb-25, I think i need to pay the interest & late filling fees from 1st Oct-24 to 26th Feb-25. OR
2) Challan INR 16200/-was showing unconsumed in the portal, can I make a refund request to my client bank account without any digital signature?