TDS 194IB FY 2025-2026

This query is : Resolved

Quick Summary

For TDS u/s 194IB, rent paid to the same landlord must be aggregated. Since total rent is Rs 1.65 lakh per month, TDS applies on full amount. Filing one or multiple Form 26QC is acceptable; credit will reflect in Form 16C.

H Thakar

H Thakar (Querist)
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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

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

H Thakar

H Thakar (Querist)
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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.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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27 February 2026 You can file it in either option. Department will give form C for the payment/s received.

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