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

Rental income reporting and tenant TDS default under income tax law remain separate compliance obligations.
Non-deduction of TDS by the tenant does not shift the statutory liability to the landlord. The payer remains responsible for deduction and deposit of TDS on rent under Section 194-I, while any default may attract consequences under Sections 201(1) and 201(1A). The landlord must report the rental income correctly and pay tax on it. Rental income from commercial property should be shown under the head Income from House Property, with the gross rent disclosed and the standard deduction under Section 24(a) and interest under Section 24(b), if applicable.