TDS not detucted on commercial property

[Venkat]

Dear Sir,

I am the landlord Commercial property is given for rent and rent is less that 20lakhs per annum and doesn't comes under GST. My tenant has not deducted TDS and saying that they have not received TAN from past 1 year. Tenant is saying TDS will be deducted from Apr 26 as they received TAN in month of mar 26. Please clarify ....

1) Will there be any problem from Income tax as the TDS is not deducted and full rent is received by me. Shall i pay 10% TDS with interest in the TAN number of the tenant.

2) How can i show the rents received while filing income tax returns?

Under which category?

Thank you sir,

Regards,

K.Venkat

AI Summary

TDS on commercial rent raises compliance questions on tenant deduction, landlord reporting, and treatment of full rental receipts. TDS on rent from commercial property is the central issue where the tenant has paid full rent without deduction because TAN was not available for the earlier period. The query asks whether the landlord faces any income-tax difficulty on account of the tenant's failure to deduct TDS, whether the landlord may himself deposit the TDS with interest using the tenant's TAN, and how such rental receipts should be reported in the income-tax return. The matter concerns compliance treatment of rental income, tenant-side TDS deduction on commercial rent, and disclosure of rent received in income-tax filings.