https://www.taxtmi.com/forum/issue?id=120886 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. en-us Wed, 29 Apr 2026 14:30:40 +0530 Wed, 06 May 2026 10:26:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120886 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. Discussion-Forum Income Tax Wed, 29 Apr 2026 14:30:40 +0530 https://www.taxtmi.com/forum/issue?id=120886