Answer

ITR

Tenant deducted TDS on rent but it is missing

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  1. Facts

    An individual tenant paying rent above ₹50,000 a month deducts TDS and files a challan-cum-statement, then issues Form 16C. If the tenant filed with a wrong PAN or did not file, it will not show in your 26AS.

  2. Provisions and law

    • Sec 194IB, Income-tax Act 1961 (now Sec 393)Individuals paying rent above the monthly threshold deduct TDS through a challan-cum-statement.
    • Sec 199, Income-tax Act 1961Credit for tax deducted is given to the person whose PAN is reported, for the year in which the income is assessable (2025 Act number to be confirmed).

  3. Analysis

    Ask the tenant for the challan and acknowledgement and Form 16C. If your PAN was mistyped, the tenant can correct it. Until it shows in your 26AS, your return will lack that credit. Report the full rent as income regardless.

  4. Conclusion

    1. Ask the tenant for the challan, acknowledgement and Form 16C.
    2. Check the PAN on these documents.
    3. Ask the tenant to correct PAN or file if missed.
    4. Recheck 26AS.
    5. Report full rent income.

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Form 26AS TDS mismatch: get the deductor to correct its TDS return

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