194-IB TDS on Rent Calculator
For individuals & HUF (not liable to tax audit) paying rent above ₹50,000/month — see your annual TDS, net rent to the landlord and exactly when to deduct.
TDS breakdown
Get Form 26QC filed & Form 16C issued by a CA
We deposit your 194-IB TDS, file Form 26QC and hand your landlord Form 16C — all compliant, on time.
Disclaimer: Indicative estimate for individuals/HUF not liable to tax audit under Section 194-IB. Confirm dates and amounts with a tax professional. Rates per the Income-tax Act (2% w.e.f 1 Oct 2024).
Section 194-IB — TDS on rent by individuals & HUF
If you are an individual or HUF not liable to tax audit and you pay rent of more than ₹50,000 a month, you must deduct TDS under Section 194-IB. Unlike business tenants, you deduct it only once a year — in the last month of the financial year (March) or in the last month of tenancy if you vacate earlier. No TAN is required.
194-IB vs 194-I — which section applies
Section 194-IB is the individual/HUF version of rent TDS. It is deliberately lighter than Section 194-I, which applies to businesses and audited taxpayers. Use the comparison below to confirm you are in the right section.
| Who deducts | Individual / HUF (no audit) |
| Threshold | ₹50,000 / month |
| Rate | 2% |
| Frequency | Once a year |
| TAN needed | No |
| Return / certificate | Form 26QC · Form 16C |
| Who deducts | Business / audited payer |
| Threshold | ₹6,00,000 / year |
| Rate | 10% (land/building) |
| Frequency | Every month |
| TAN needed | Yes |
| Return / certificate | Form 26Q · Form 16A |
Worked examples
TDS = total rent for the year × rate. With PAN the rate is 2%; without PAN it is 20% but capped at one month's rent. If monthly rent is ₹50,000 or below, no TDS is due at all.
Key terms explained
When to deduct
Just once — in the last month of the financial year (usually March) or in the last month of the tenancy if you vacate the property earlier. You do not deduct every month.
Form 26QC
The challan-cum-statement used to deposit 194-IB TDS. File and pay it within 30 days from the end of the month in which the deduction was made. No TAN is needed — your PAN suffices.
Form 16C
The TDS certificate you must issue to your landlord after filing Form 26QC, generated from TRACES. It lets the landlord claim the credit while filing their own return.
206AA — no PAN
If the landlord does not give a valid PAN, TDS is 20% instead of 2%. But the law caps the deduction at the rent for the last month, so you never withhold more than one month's rent.
Who has to deduct TDS under section 194-IB?
An individual or HUF, not liable to tax audit, paying rent of more than ₹50,000 a month to a resident landlord. It is the provision that brings large personal rentals into the TDS net.
At what rate is TDS deducted?
2%, reduced from 5% with effect from 1 October 2024, on the total rent for the year or the tenancy period.
When is the TDS deducted and deposited?
Once a year, in the last month of the financial year or the last month of the tenancy if it ends earlier. It is deposited within 30 days of the end of that month using Form 26QC.
Do I need a TAN?
No. Section 194-IB deliberately uses the challan-cum-statement Form 26QC, which works on PAN, so an individual tenant does not have to obtain a TAN.
What if the landlord does not give a PAN?
TDS is deducted at 20%, but capped at the rent for the last month of the year or the tenancy. The tenant must still file Form 26QC and issue Form 16C to the landlord.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.