COVID Discount given to Tenant - is unrealised rent?

Income Tax
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During COVID Lockdown months, due to stoppage of activtiies and incomes, many tenants needed and got discounts from their rents. If there was no way out for landlord in order to keep the tenant from leaving, discount was given about 25% in many months, amounting to about 10% as the annual discount. So say instead of 7.9 Lacs contractual rent, actual gross rent became 7 lacs, and TDS was deposited, but is not yet reflecting in the PRE-FILLED JSON File. Should we Report the gross rent, as 8 Lacs or 7 Lacs ; and 90K as “unrealised rent” ???
{{ Even Bank records of TDS are not reflecting, even though I can download the AS26 file which shows the details. ?? Will the UPDATED TDS Entries appear in PRE_FILLED JSON FILE after few Days? AFTER HOW MANY DAYS should I keep checking?}}

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@Kaushal_Soni @Divya_Singhvi @Laxmi_Navlani @AkashJhaveri can you?

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Hi @Sush

Due date to file TDS return for Quarter 4 of FY 2020-21 has been extended to July 15, 2021. Thus, we can expect the details in Prefilled JSON post that only.

You can report actual rent received 7 lakhs and 90K as unrealized since it is not received during the Financial year.

Hope this helps!

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Thank you, that sure helps.
Regards.

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