https://www.taxtmi.com/forum/issue?id=120885 Under Section 194-IB, rent paid by specified individuals and HUFs is subject to TDS at the prescribed rate and reported through Form 26QC. Where the tenant deducts and deposits tax at a higher rate than required, the amount deposited is still treated as TDS on behalf of the landlord, and credit is linked to the tax actually deposited and matched with the landlord's PAN for reflection in Form 26AS/AIS, subject to successful processing. en-us Tue, 28 Apr 2026 19:30:44 +0530 Wed, 29 Apr 2026 18:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120885 Under Section 194-IB, rent paid by specified individuals and HUFs is subject to TDS at the prescribed rate and reported through Form 26QC. Where the tenant deducts and deposits tax at a higher rate than required, the amount deposited is still treated as TDS on behalf of the landlord, and credit is linked to the tax actually deposited and matched with the landlord's PAN for reflection in Form 26AS/AIS, subject to successful processing. Discussion-Forum Income Tax Tue, 28 Apr 2026 19:30:44 +0530 https://www.taxtmi.com/forum/issue?id=120885