Tds on rent u/s 194 ib
This query is : Resolved
19 May 2017
Hi,
As per section 194 ib, Tenant can deduct 10 % TDS on rental payable. (meaning total rental is above the required limit)
But if I am the receiver (that is the landlord) by what time should tenant pay the TDS to the IT department (favoring my PAN number)
Suppose rent is payable by 7th of each month.
Should tenant pay by
1. Immediately
2. End of that month
2. End of that financial quarter
thank you
As per section 194 ib, Tenant can deduct 10 % TDS on rental payable. (meaning total rental is above the required limit)
But if I am the receiver (that is the landlord) by what time should tenant pay the TDS to the IT department (favoring my PAN number)
Suppose rent is payable by 7th of each month.
Should tenant pay by
1. Immediately
2. End of that month
2. End of that financial quarter
thank you
19 May 2017
tds payment date is 7th of next month.. Check whether it is paid before or not...
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19 May 2017
thank you, very, very much.
I am asking from the point of view of the landlord, as my tenant is deducting the 10% TDS (from the rental payable) but not paying it to the IT department for multiple months.
Can I take any remediable action ?
I am asking from the point of view of the landlord, as my tenant is deducting the 10% TDS (from the rental payable) but not paying it to the IT department for multiple months.
Can I take any remediable action ?
19 May 2017
it is better to communicate with tenant and ask for tds certificate.... form16A
19 May 2017
thank you again.
I shall initiate the required dialogue with the tenant.
As for form 16A - is it really required, when I can view/ monitor my 26AS.
I shall initiate the required dialogue with the tenant.
As for form 16A - is it really required, when I can view/ monitor my 26AS.
27 July 2025
Here’s a clear breakdown regarding **TDS u/s 194-IB** on rent and related landlord concerns:
---
### 1. **When should tenant deposit TDS deducted u/s 194-IB?**
* The tenant (deductor) must deposit the TDS **by the 7th of the following month** in which the TDS was deducted.
For example, if rent is paid/due on **7th May**, then TDS deducted on that rent should be deposited by **7th June**.
---
### 2. **As a landlord, what can you do if tenant deducts TDS but delays payment to the government?**
* **Check your Form 26AS regularly.** Form 26AS reflects all TDS deposited against your PAN.
* If TDS is deducted but not deposited, it will not reflect in 26AS.
* **Ask your tenant to provide you the TDS certificate (Form 16A)** as proof of deposit.
* If tenant refuses or delays, you may:
* Remind them formally in writing.
* If the issue persists, you can file a complaint with the Income Tax Department or seek legal recourse.
---
### 3. **Is Form 16A required if you can view 26AS?**
* Form 16A is a **TDS certificate** issued by the deductor to the deductee.
* While **Form 26AS provides proof of TDS deposited against your PAN**, Form 16A is an official certificate that the deductor should provide.
* It’s good practice to obtain Form 16A because:
* It serves as formal proof of TDS.
* Helps in your tax filing as you can claim credit for the TDS.
---
### Summary
| Topic | Detail |
| ---------------------------------- | --------------------------------------- |
| TDS Deposit Due Date | 7th of next month after TDS deduction |
| Tenant’s Obligation | Deduct, deposit TDS, issue Form 16A |
| Landlord’s Recourse | Check 26AS, request Form 16A, follow-up |
| Action if TDS not deposited timely | Reminder → Complaint to IT department |
---
If you want, I can help draft a polite reminder letter/email for your tenant requesting the TDS deposit and Form 16A. Would that help?
---
### 1. **When should tenant deposit TDS deducted u/s 194-IB?**
* The tenant (deductor) must deposit the TDS **by the 7th of the following month** in which the TDS was deducted.
For example, if rent is paid/due on **7th May**, then TDS deducted on that rent should be deposited by **7th June**.
---
### 2. **As a landlord, what can you do if tenant deducts TDS but delays payment to the government?**
* **Check your Form 26AS regularly.** Form 26AS reflects all TDS deposited against your PAN.
* If TDS is deducted but not deposited, it will not reflect in 26AS.
* **Ask your tenant to provide you the TDS certificate (Form 16A)** as proof of deposit.
* If tenant refuses or delays, you may:
* Remind them formally in writing.
* If the issue persists, you can file a complaint with the Income Tax Department or seek legal recourse.
---
### 3. **Is Form 16A required if you can view 26AS?**
* Form 16A is a **TDS certificate** issued by the deductor to the deductee.
* While **Form 26AS provides proof of TDS deposited against your PAN**, Form 16A is an official certificate that the deductor should provide.
* It’s good practice to obtain Form 16A because:
* It serves as formal proof of TDS.
* Helps in your tax filing as you can claim credit for the TDS.
---
### Summary
| Topic | Detail |
| ---------------------------------- | --------------------------------------- |
| TDS Deposit Due Date | 7th of next month after TDS deduction |
| Tenant’s Obligation | Deduct, deposit TDS, issue Form 16A |
| Landlord’s Recourse | Check 26AS, request Form 16A, follow-up |
| Action if TDS not deposited timely | Reminder → Complaint to IT department |
---
If you want, I can help draft a polite reminder letter/email for your tenant requesting the TDS deposit and Form 16A. Would that help?
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