Tenant not deucting tds

hello experts,

 

If a tenant (a private company in the given case) who was deducting tds till last year has now suddenly stopped deducting tds.

 

The lessor is also not getting the rent as there is a suit for eviction filed in civil court, then how should the assessee (landlord) show it in his income tax return ?

 

Can he claim that tds has been deducted and the liability be passed on the tenant?

 

2) is there a way of checking whether a tds return has been filed for a fy or not like you have checking income tax return?

 

 

 

Replies (4)
  1. There is provision for deduction of unrealized rent if certain conditions are satisfied. If so, there may not be any income to the landlord. https://www.incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007065.htm
  2. If TDS is not deducted by tenant it cannot be just considered as deducted
  3. TDS credit to the account of landlord can be verified from IT website - form 26AS (https://incometaxindiaefiling.gov.in/e-Filing/UserLogin/LoginHome.H T M L?nextPage=taxCred)

ok will go through the link.

Can you tell me is there a way to find out if an assessee has filed a tds return or not ?

 

If tax credit appears in 26AS then deductor has filed TDS return

If tax credit appears in 26AS then deductor has filed TDS return

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