Compliance Pack
TDS on rent by individuals and HUFs, Form 141 Schedule A (earlier 26QC)
What this means, checked by a CA
If you pay more than ₹50,000 a month in rent, you must cut 2% TDS once a year and deposit it with Form 141, using just your PAN. We work out the amount for each landlord, file it from your login and give your landlord the Form 132 certificate.
₹999
Yearly, or when the tenancy ends, + 18% GST
- Same day after rent and landlord details
- Due: Deduct once, at the rent for the last month of the tax year (March) or the last month of tenancy, whichever is earlier. Pay with Form 141 within 30 days from the end of that month (for March 2027: by 30 April 2027). Issue Form 132 within 15 days after that due date.
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Tenant PAN and e-filing login
Form 141 is filed from PAN login
Landlord name and PAN
Else 20% rate applies
Rent agreement and property address
Address and tenancy period fields
Monthly rent and months paid
Total rent and last month's rent
Co-owner and co-tenant sharesOptional
Shares must total 100%
Landlord's lower deduction certificateOptional
Only if landlord holds one
Landlord residential status
Schedule A is for residents only
DiscussionWhat we discuss · 6 items
Is the rent above ₹50,000 for any month?
Decides if TDS applies
Is the landlord resident in India?
NRI landlord is outside Schedule A
Are you in business with turnover above the audit limits?
Then the general rent entry and TAN apply
Is the tenancy ending before March?
Deduct in the last month of tenancy
Joint owners or joint tenants?
Shares and per-owner threshold
Did you skip TDS in earlier years?
Interest, fee and possible HRA query
FormsForms we file · 6 items
Confirm threshold and compute TDS
2% x total rent for the tax year or tenancy period, per landlord share; capped at last month's rent if PAN missing at 20%
Where: Internal. Due: Before paying the last month's rent
Deduct from the last month's rent (March or end of tenancy)
Where: Internal. Due: Last month of tax year or tenancy
File Form 141 Schedule A from PAN login: e-File > e-Pay Tax > Income-tax Act 2025 > New Payment > Form 141
Where: https://www.incometax.gov.in. Due: Within 30 days from end of the month of deduction
Pay TDS plus any interest and fee in the same flow; e-verify with DSC or EVC
Interest 1% and 1.5% a month
Where: https://www.incometax.gov.in. Due: Same day
Request Form 132 on TRACES using PAN, Form 141 acknowledgement and tax year
Where: https://www.tdscpc.gov.in. Due: After processing
Sign and give Form 132 to the landlord
Where: Email or hand. Due: Within 15 days of the Form 141 due date
DeliverablesWhat you get · 3 items
Form 141 challan receipt and acknowledgement
When: Same day
Form 132 certificate for landlord
When: Within 15 days of due date
Rent TDS working sheet
When: Same day
Your Savvy is a verified professional. Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.