tds deducted on rent received in advance

Dear Kishor,

TDS can be claimed in the year in which income subjected to deduction is offered to tax.

Clause (ii) of Rule 37BA(3) -

Where tax has been deducted at source and paid to the Central Government and the income is assessable over a number of years, credit for tax deducted at source shall be allowed across those years in the same proportion in which the income is assessable to tax.

agree with amir

HOW  TDS WILL BE  SHOWN IN TDS  COLUMN OF THE RETURN  LIKE DATE OF PAYMENT AMOUNT OF RENT RECD, TDS DEDUCTED  ETC. WILL IT BE SHOWN PROPORTIONATELY?

This is a practical issue.  You may not get credit for the TDS even if your deductor files his e-TDS statements because of the splitting.  As far as he is concerned, he would show the entire TDS in one year in his statements in Form 26Q.  The best solution would be to request him to show the amount as split when filling up the "challan details" portion of 26Q.