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TDS on Rent (Section 194-IB)
If you're an individual or HUF (not under audit) paying rent above ₹50,000 /month, you must deduct 5% TDS on the total annual rent and deposit via Form 26QC. Filed by the 30th of the next month after vacating or year-end (Mar 31).
₹60,000
12 mo
TDS payable
₹36,000
Total rent: ₹7,20,000
TDS at 5% on total rent. Filed via Form 26QC by 30th of month after vacating/year-end.