Section 194-IB: Tenant TDS on Residential Rent in Coimbatore

Individuals and HUFs paying rent for residential property above ₹50,000 per month must deduct TDS under Section 194-IB — this is separate from Section 194-I for business rent.

Tenant checklist

• Deduct 5% once per financial year (or as rules require)
• Pay TDS using challan and landlord PAN
• Issue Form 16C to the landlord
• Landlord claims credit in ITR against Form 26AS

Landlords see rental income tax guide. Tenants use 194-I business rent guide and TDS filing where applicable.

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