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Section 194-IB rent TDS for tenants paying over Rs 50,000 a month, with the last-month cap and Form 26QC and 16C due dates.
Section 194-IB makes an individual or HUF tenant deduct tax on house rent when the rent exceeds Rs 50,000 for a month or part of a month and the tenant is not covered by a tax audit. This calculator applies the 2% rate in force for deductions made on or after 1 October 2024 (5% before that), applies the section 194-IB(4) cap that stops the deduction exceeding the last month's rent, and dates the Form 26QC and Form 16C obligations. Written for salaried tenants and small professionals who pay rent from their own pocket and have no TAN.
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Picks 2% or 5% from the date of deduction rather than the year of rent.
Stops the deduction exceeding the last month's rent, including in no-PAN cases.
Gives the Form 26QC and Form 16C due dates and the section 234E late fee.
2% for deductions made on or after 1 October 2024, reduced from 5% by the Finance (No. 2) Act 2024. Because section 194-IB requires only one deduction in the year, the rate that applies is the one in force on the date the deduction is made.
When rent to a resident landlord exceeds Rs 50,000 for a month or part of a month and the tenant is an individual or HUF not required to deduct under section 194-I. The deduction is made once, from the rent for the last month of the financial year, or from the last month's rent if the premises are vacated earlier.
No. Section 194-IB deliberately dispenses with the TAN requirement. You pay using the challan-cum-statement in Form 26QC, quoting your PAN and the landlord's PAN, within 30 days from the end of the month in which the deduction was made.
Section 194-IB(4) caps the deduction at the rent payable for the last month of the year or of the tenancy, so the tax can never exceed that figure. The cap matters most when no PAN is furnished and section 206AA pushes the rate to 20%, and it also matters for very high rents. Late filing of Form 26QC additionally attracts a section 234E fee of Rs 200 a day, itself capped at the tax deducted.
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