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TDS or Tax Deducted at Source is a process followed by the Indian government where taxes are deducted directly from the income source. The payer deducts a certain percentage of the tax at the time of paying the receiver and this amount is later remitted to the government.

This deducted TDS must be paid from 30 days from the end of the month during which the tax had been deducted. It can be paid electronically via RBI, State Bank of India or any authorised bank, along with Form 26QC.

What is Form 26QC?

Form 26QC is a quarterly statement that outlines tax deductions that have been made under section 200(3) of the Indian Income Tax Act (ITA). It is concerned with the salaries at the end of the quarter. It comprises the following information:

It reveals the salaries that the employer has paid to the employees and how much tax has been deducted from their paychecks.

Details about the salary and information on the TDS deducted are also reported in Form 24Q.

If no tax has been deducted or the tax deducted is less than required, then the reason for this will have to be clarified.

There are two parts to this:

Annexure I: Details of payment and tax breakdown for each employee

Annexure II: Lists salaries paid in a year and total tax due

Understanding TDS on Rent of Property Form 26QC

Renting property by individuals or Hindu Undivided Families (HUF), whether for residential or official reasons is a common practice. However, the 2017 budget amended the TDS on rental provisions and introduced section 194-IB with effect from 1st June 2017, which covers the renting of a building or other premises.

If an individual belongs to this category, they will need to acquaint themselves with form 26QC TDS on rent.

To understand TDS on rent of property form 26QC it is first important to understand the definition of rent. ‘Rent’ terminology encompasses any lease, sublease, tenancy, or any other agreement or arrangement for the use of land or building or both.

Important information on Section 194-IB and Form 26QC TDS

In the case that you are an individual or a HUF and your financial records don’t require a tax audit, you will need to deduct TDS when paying the rent.

  • The threshold for TDS on rent payment online applies if the rent per month or part of the month exceeds ₹50,000.

  • 5% of the rent payable will have to be deducted in the form of TDS.

  • The 26QC due date is as follows (whichever happens earlier):

  • If the rent for the previous month of the former year has been credited or if the property has been vacated during the year.

  • When the rent has been cleared via cash or bank transaction.

  • The 26QC due date for the payment of TDS is 30 days from the end of the month when the deduction has been made. The tenant can also make the 26QC payment within 30 days from the end of the financial year or the day on which the property has been vacated or when the rent agreement was terminated.

  • The TDS that has been deducted under section 194-IB should be deposited to government form 26QC TDS on rent (Challan cum Return)

Form 26QC Payment Process

It is easy to file form 26QC online as the website has been designed to ensure a seamless process. So, if you are looking to make the 26QC payment, here is the procedure you can follow:

**Step 1: Visit the official e-filing portal of the Income Tax Department and under the “Quick Links” section, select “e-pay tax” for TDS on rent payment online.

**Step 2: Then, enter the Tax Deduction Account Number (TAN) of the person responsible for deducting TDS, followed by mobile number for OTP verification before clicking on “Continue”.

**Step 3: Once the OTP verification is complete, the screen will display TAN and name of the person deducting the tax. Click on ”Continue”.

**Step 4: Click on the year of assessment followed by “Proceed”.

**Step 5: You will then be able to view an exhaustive list comprising the applicable ‘type of payment on which TDS is being deposited. Choose the appropriate payment type.

**Step 6: In the next section, you will have to select the type of deductee and fill in the details of tax payment under the relevant categories before clicking on the ‘Continue’ button.

**Step 7: On the next page, select your preferred mode of payment from the various digital payment options available.

**Step 8: Preview and ensure all the details provided are accurate. If there is an error, you can edit and then click on re-verify followed by “Pay Now”.

**Step 9: Accept the terms and conditions. Once the payment has been successfully completed, you can download the Challan Form for future reference.

When you fill out Form 26QC online you can either make the payment immediately or at a later date. Once the submission of form 26QC has been successful, you will receive an acknowledgement.


Form 26QC pertains to the deduction and remittance of TDS on rental payments in India. However, while exploring details regarding form 26QC for rental payments, it is also important to consider other broader aspects of financial planning.

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Disclaimer / TnC

Your policy is subjected to terms and conditions & inclusions and exclusions mentioned in your policy wording. Please go through the documents carefully.

Can I fill out form 26QC after the due date?

Can I fill out form 26QC after the due date?


Yes, the form can be filed after the due date (30 days from the end of the financial year). However, a penalty fee of ₹200 will be incurred per day that is payable by the tenant.

Which form will I have to fill out if my landlord is a non-resident of India?


You will need to fill out form 27Q if your landlord is a non-resident of India. However, this form has to be filed quarterly and not annually.