TDS 194IB FY 2025-2026
This query is : Resolved
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25 February 2026
I am paying monthly Rent of Rs. 40,000/- & Rs. 1,25,000/- to Single Owner for 2 Property at different location. Now i want to deduct TDS u/s 194IB.
Just want to confirm that can i deduct TDS on 1,25,000/- or Total 1,65,000/- (40K + 125K).
Payment of rent is paid seperately by 2 different cheque resp
Just want to confirm that can i deduct TDS on 1,25,000/- or Total 1,65,000/- (40K + 125K).
Payment of rent is paid seperately by 2 different cheque resp
25 February 2026
Under Section 194IB, the ₹50,000 threshold is applied per landlord per month, not per property. Since both properties belong to the same owner, the rent payments must be aggregated to determine applicability.
Since your total monthly payment (₹1,65,000) exceeds the ₹50,000 threshold, the entire amount is subject to TDS.
Since your total monthly payment (₹1,65,000) exceeds the ₹50,000 threshold, the entire amount is subject to TDS.
27 February 2026
and for above i need to file two different 26QC for which i am afraid k income tax will give credit to landlord in Form 16-C.
27 February 2026
You can file it in either option. Department will give form C for the payment/s received.
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