Answer

1. F

   Facts

   When a tenant deducts TDS on rent, the rent shows in your AIS and Form 26AS. If you left it out, the department sees unreported house property income.

2. P

   Provisions and law

   • Sec 22, Income-tax Act 1961 (now Sec 20, Income-tax Act 2025)Rent from property is taxed as income from house property.
   • Sec 24(a), Income-tax Act 1961 (now Sec 22(1)(a), Income-tax Act 2025)A standard deduction of 30% of annual value is allowed.
   • Sec 139(8A), Income-tax Act 1961 (now Sec 263(6), Income-tax Act 2025)Updated return within 48 months from the end of the assessment year, with additional tax.
3. A

   Analysis

   Say rent was ₹6,00,000 and TDS was ₹12,000. After 30% standard deduction and municipal taxes, taxable house property income may be around ₹4,20,000. Add it, claim the TDS, and pay any balance tax. File a revised or updated return and respond to the campaign.

4. C

   Conclusion

   1. 1List rent received each month and TDS from Form 26AS.
   2. 2Compute house property income after deductions.
   3. 3File a revised or updated return claiming the TDS.
   4. 4Respond on the Compliance Portal.

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