TDS on rent: deposit via Form 26QC within 30 days from month end; issue TDS certificate to each payee. Tax deducted under section 194-IB must be deposited via a challan cum statement in Form No. 26QC within 30 days from the last day of the month in which the deduction occurs; no further statement is required. For multiple payees, Form 26QC/26AS must be completed for each payee and a TDS certificate issued to each.