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TDS not dedcuted by Tenant for commercial property

Others 293 views 1 replies

venkat rao

nil

21 Points Posted on 29 April 2026

Dear Sir,

I am the landlord Commerical property is given for rent and rent is less that 20lakhs per annum and doesnt comes under GST.My tenant has not deducted TDS and saying that they have not received TAN from past 1 year.Tenant is saying TDS wil be deducted from Apr26 as they received TAN in month of mar26.Please clarify ....

1)Will there be any problem from Income tax as the TDS is not deducted and full rent is received by me.Shall i pay 10% TDS with interest in the TAN number of the tenant.

2)How can i show the rents received while filing income tax returns?Under which catergory?

Thank you sir,

Regards,

K.Venkat

Replies (1)

Aashok FC Advisory

Finance Compliance Consultant

999 Points Posted on 29 April 2026

The liability to deduct and deposit TDS, if applicable, is on the tenant and not on the landlord. The landlord should not deposit TDS using the tenant’s TAN. If the tenant was liable to deduct TDS and failed to do so due to delay in obtaining TAN, the tenant may have to regularize the default with applicable interest/late fee and issue Form 16A.

For the landlord, the correct approach is to disclose the full rent received/receivable in the ITR under “Income from House Property” and claim eligible deductions such as municipal taxes paid, 30% standard deduction under Section 24(a), and housing loan interest, if applicable. Non-deduction of TDS by the tenant does not change the taxability of rental income in the landlord’s hands.