TDS · tenant rent certificate
Internal audit copy names Form 16C for rent paid by individual tenants under section 194-IB. Business landlord rent stays on section 194I.
The internal audit services page says Form 16C covers TDS on rent paid by individuals under section 194-IB. Tenant deduction rules are on the section 194-IB page. Landlords provide PAN to avoid higher withholding on rent received on that list.
Property managers and businesses deducting rent use section 194I and may file Form 26Q on internal audit copy. Form 16A is the quarterly TRACES certificate for other non-salary TDS.
Owner-side rental income in ITR is on the rental income guide. Tax credit should follow Form 26AS.
The internal audit services page says Form 16C covers TDS on rent paid by individuals under section 194-IB. Tenants paying rent above the threshold deduct TDS under section 194-IB on that list. This page does not state the threshold or a due date.
No. Form 16A is the quarterly non-salary certificate from TRACES on the Form 16A page. Form 16C is named for individual tenant rent under section 194-IB on internal audit copy.
Internal audit copy says landlords provide PAN to avoid higher withholding on rent received. This page does not state withholding percentages.
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