TDS On Arrear Rent

No TDS on Rent is liable to be deducted if the Payment is being made by an Individual or HUF who is not required to get his Tax Audit done under Section 44AB 

However, tenants who were not falling in the above category are  required to deduct TDS @ 5% if the Rent paid is more than Rs. 50,000 pm.

You can pass entry as rent payable of Rs. 36000/- on 31st Mar in books and deduct TDS @ 10% and deposit it before 30th april .   

Tds is to be deduct on full payment i.e. 252000/-