Tax Consultant
1662 Points
Posted on 18 July 2026
Form 26QC is the return for TDS under Section 194-IB on rent paid by individual or HUF. When you enter the net rent instead of gross rent, the landlord's Form 26AS shows a lower rent figure and lower TDS credit than what actually happened. Here is how to fix it.
Step 1: Register on TRACES. Go to traces.gov.in, click Register as Taxpayer (not Deductor, as 26QC filers use the taxpayer login side), enter your PAN, date of birth, and verify via OTP sent to your registered mobile. Registration is free and takes 10-15 minutes.
Step 2: After login, go to Forms, then 26QC Correction, and select the challan period. Enter the correct gross rent figure. The system recomputes TDS automatically.
Step 3: Submit the correction. The landlord's Form 26AS updates once the correction is processed (usually 3-5 working days).
One important note: if your landlord has already filed ITR using the understated TDS credit, they may need to file a revised return after your correction goes through.
This [TDS rate chart for FY 2026-27](https://taxgarden.in/blog/tds-rate-chart-2026-to-2027) covers the current Section 194-IB rate and threshold.