How to File Form 141 — Schedule A
TDS on Rent Above ₹50,000 per Month
A complete walkthrough for tenants (individuals and HUFs) deducting TDS under Section 393(1) [Table Sl. No. 2(i)] on monthly rent payments exceeding ₹50,000.
Old FormForm 26QC
Threshold>₹50,000/month
TDS Rate2% of rent
Due Date30 days from month-end
Where to find this form
Form 141 is not under e-File → Income Tax Forms, and it is not on the pre-login screen. You must log in and access it through e-File → e-Pay Tax. Read Section 2 carefully before you begin.
1
Who Needs to File Schedule A?
Schedule A applies to any individual or HUF who is a tenant paying rent to a resident landlord where the monthly rent exceeds ₹50,000. The threshold applies per month — not annually.
₹50,001+
✅ TDS Applies
File Form 141 Schedule A. Deduct TDS at 2% at end of Tax Year or end of tenancy, whichever is earlier.
₹50,000
❌ No TDS
Rent at or below ₹50,000 per month does not trigger this provision. No Form 141 required.
When is TDS deducted on rent?
Unlike most TDS provisions, TDS on rent under this section is deducted only once — either at the end of the Tax Year (31st March) or at the end of the tenancy, whichever comes first. It is not deducted on each monthly rental payment.
Note that this schedule applies to individuals and HUFs who are not otherwise required to deduct TDS on rent under the provisions applicable to specified persons. Companies and firms that pay rent fall under different provisions and use Form No. 140 (not Form 141).
2
Before You Begin — Prerequisites
| What You Need | Details |
|---|---|
| PAN of the tenant | Your own PAN — used for login and auto-population. MANDATORY |
| PAN of landlord(s) | Every landlord’s PAN must be available. Invalid PAN means credit won’t reach the landlord. MANDATORY |
| Property address | Full address of the rented property — type (land, building, or both), complete address with PIN. |
| Tenancy period | Total period of tenancy in months during the Tax Year. |
| Rent amounts | Total rent paid/credited during the Tax Year and the amount paid in the last month. |
| Co-tenant details (if any) | PAN and proportion of any co-tenants sharing the rental payment. |
| Payment method | Net banking, UPI, or debit card — payment is made simultaneously with filing. |
3
Login and Navigate to Form 141
Steps 1 through 5 are identical for all four schedules of Form 141. If you have already read the property purchase guide (Schedule B), you can skip to Section 4.
1
Log in to the Income Tax e-Filing Portal
Visit incometax.gov.in and log in using your PAN and password as the tenant (deductor).
Log in using your PAN as User ID2
Go to e-File → e-Pay Tax
From the dashboard, click e-File → e-Pay Tax. This is the only access route for Form 141.
e-File → e-Pay Tax highlighted
e-File → e-Pay Tax — the only route to Form 141
3
Select Income-tax Act, 2025
Select “Income-tax Act, 2025 [For Tax Year 2026-27 and onwards]” from the Act options on the e-Pay Tax screen.
Act selection — Income-tax Act 2025 highlighted
Select Income-tax Act, 2025 for Tax Year 2026-27 filings
4
Click + New Payment → Select Form 141
Click + New Payment (top right) and select Form 141 (Challan-cum-statement of deduction of tax under section 393(1)).
Two Form 141 entries exist — pick carefully
Do not select “Form 141 (Demand Payment…)” — that is only for clearing defaults on previously processed statements. Select the plain “Form 141 (Challan-cum-statement…)”.
5
Select Corporate or Non-Corporate Deductee
A popup asks whether the landlord (deductee) is corporate or non-corporate. Check the 4th letter of the landlord’s PAN — “C” = corporate, anything else = non-corporate. If you have multiple landlords with different statuses, you must file separate forms.
4
Deductor Details — Tenant’s Particulars
The deductor screen shows the tenant’s details — most fields are auto-populated from the portal profile. Select the required fields and choose Schedule A — Payment of Rent as the Nature of Transaction.
| Field | Source / Action |
|---|---|
| Residential Status | Select from dropdown. SELECT |
| PAN, Name, Address, Contact, Email | Auto-populated from your registered profile. Verify they are current. AUTO |
| Tax Year | Select e.g. 2026-27. SELECT |
| Month of Deduction | Select the month in which TDS is being deducted — typically March (end of Tax Year) or the month of tenancy end. SELECT |
| Nature of Transaction | Select Schedule A — Payment of Rent and click Continue. SELECT |
Deductor screen — Schedule A selected as Nature of Transaction
Select Schedule A as the Nature of Transaction and click Continue
5
Schedule A — Rent Transaction Details
A
Property Details
| Field | What to Enter |
|---|---|
| Type of Property | Select: Land, Building, or Land and Building both. SELECT |
| Address of Property Rented | Full address of the rented premises — country, flat/door number, road/street, PIN, area, district, state. MANDATORY |
B
Details of Tenants (Deductors)
The logged-in tenant’s details are auto-populated. Enter your proportion of rent payable. If there are co-tenants, add their PAN, name, and their respective proportion here.
Co-tenant disclosure — not absolution
Listing co-tenants here is a disclosure requirement only. Each co-tenant who individually pays more than ₹50,000 per month in rent must file their own separate Form 141 Schedule A for their share. Adding a co-tenant here does not discharge their independent TDS obligation.
C
Details of Landlords (Deductees)
Enter the PAN, name, contact number, email, and ownership share percentage of every landlord. All landlords must be listed — this is the key improvement over Form 26QC which required separate forms per landlord.
| Field | Notes |
|---|---|
| PAN of landlord | Valid and active PAN. Name auto-populates on entry. MANDATORY |
| Contact number & Email | Landlord’s contact details. MANDATORY |
| Ownership share (%) | Proportion of total rent received by this landlord. All landlords’ shares must total 100%. MANDATORY |
Multiple landlords of different status
If some landlords are companies and others are individuals or firms, file separate Form 141s — one for corporate landlords and one for non-corporate landlords.
D
Tenancy & Rent Summary
| Field | What to Enter |
|---|---|
| Period of Tenancy (months) | Total number of months the property was rented during the Tax Year. MANDATORY |
| Reason for Filing | Select whether TDS is being deducted due to end of Tax Year (31st March) or end of tenancy. SELECT |
| Total Rent Credited/Paid (Tax Year) | Aggregate rent paid to all landlords combined during the entire Tax Year. MANDATORY |
| Total Rent in Last Month | Rent amount paid/credited in the last month of tenancy or Tax Year. MANDATORY |
E
Deductee-wise TDS Details
For each landlord, provide the following transaction-level details proportionate to their ownership share:
| Field | Notes |
|---|---|
| Date of Payment / Credit | Date rent was paid or credited to this landlord. MANDATORY |
| Amount on which TDS is deductible | Proportionate rent amount attributable to this landlord on which TDS applies. |
| Certificate u/s 395(1) | If the landlord has a lower/nil deduction certificate from the AO, select Yes and enter the certificate number. Otherwise, No. |
| Rate of TDS | Standard rate is 2% under Section 393(1) [Table Sl. No. 2(i)]. Different if Section 395(1) certificate applies. |
| TDS Amount | Auto-calculated. AUTO-CALCULATED |
| Date of Deduction | Date on which TDS was deducted. MANDATORY |
F
Tax Deposit Details
| Field | Notes |
|---|---|
| TDS Amount | Auto-calculated from above. AUTO |
| Interest | Payable under Section 398(3)(a) for late deduction. 1% per month from due date of deduction to actual deduction, then 1.5% per month from deduction to deposit. |
| Late Filing Fee | Under Section 427 for late filing beyond the 30-day due date. |
Schedule A filled — property, tenants, landlords, TDS details
Schedule A filled with all landlord and TDS details
6
Payment and Confirmation
Click Continue after completing Schedule A details. You will be redirected to the payment screen. TDS payment and form submission happen simultaneously.
🏦 Net Banking
💳 Debit Card
📱 UPI
💵 NEFT / RTGS
🏧 Over the Counter
On successful payment, a Challan Identification Number (CIN) and Acknowledgement Receipt Number (ARN) are generated. Download the challan-cum-statement immediately and retain it as your proof of filing.
[SCREENSHOT: form141a-step6-confirmation.jpg]
Payment confirmed — CIN and ARN generated
Payment confirmed — CIN and ARN generated
Download the challan-cum-statement immediately after payment confirmation
📥 Downloading Form No. 132 — The TDS Certificate for the Landlord
After filing Form 141 and making payment, you must download Form No. 132 (the TDS certificate replacing erstwhile Form 16C) from TRACES and issue it to your landlord within 15 days from the due date of filing Form 141.
If you haven’t registered on the revamped TRACES portal yet, you’ll need to set up an account first. See our detailed walkthrough: TRACES Portal Revamped — How to Register and Use It.
1
Log in to the TRACES portal using your deductor PAN credentials
2
Navigate to Downloads → Form 16C / Form 132
3
Enter your PAN, ARN from Form 141, and Tax Year
4
Submit the download request and wait for processing
5
Download, sign (digitally or physically), and issue Form No. 132 to the landlord within 15 days of the Form 141 due date