Form 26Q Tenant TDS on Rent
Section 194-I thresholds, tenant Form 26Q duty, Form 16A collection, and 26AS credit in ITR.
The 60-second version
When annual rent exceeds ₹2.4 lakh, tenant must deduct TDS under Section 194-I and file Form 26Q — I track credits as landlord in ITR.
Tenant files 26Q — landlord claims credit
Section 194-I makes tenant the TDS deductor when rent to resident landlord exceeds ₹2.4 lakh per financial year.
Rate is 10% for land/building rent (2% for machinery/equipment) — tenant deposits via challan and files quarterly Form 26Q.
I give tenant my PAN; they issue Form 16A quarterly — I match in Form 26AS before filing ITR.
Full rental tax stack: rental income landlord guide.
194-I quick matrix
| Rent type | Threshold / FY | TDS rate |
|---|---|---|
| Land & building | ₹2.4L | 10% |
| Plant & machinery | ₹2.4L | 2% |
| Individual/HUF tenant | Lower threshold if audit | 10% |
| Credit in ITR | Schedule OS / HP | Match 26AS |
Landlord TDS sequence
Share PAN
Give tenant correct PAN — mismatch blocks 26AS credit.
Rent agreement
Registered lease helps tenant justify deduction.
Track challans
Ask tenant for TDS challan BSR code quarterly.
Form 16A
Collect within 15 days of quarter end.
ITR credit
Claim in Schedule HP; refund if excess TDS.
TDS flow
TDS rent kit
- PAN card copy.
- Registered rent deed.
- Quarterly 16A.
- 26AS download.
- Bank rent credits.
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Tenant refuses TDS
Landlord still owes tax — consider gross-up clause in lease.
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NRI landlord?
Section 195 applies — higher rate; tenant needs CA certificate.
Two tenants in one flat?
Aggregate rent per landlord PAN counts toward threshold.
Commercial rent?
Same 194-I — 10% on building rent.
26AS missing credit?
Raise TRACES grievance with tenant's TAN.
Co-owned property?
Split rent per owner PAN — separate 26Q lines.
194-IB vs 194-I?
194-IB is 5% when individual tenant pays ₹50k+/month for residential.
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