With the Income-tax Act, 2025 now in full effect, the way we report TDS has changed. The Income Tax Department has streamlined the process by introducing a single integrated Form 141, by replacing multiple TDS forms.
Since the Income Tax Portal has also been redesigned to align with the new Act, it’s essential to know how to navigate it while filing Form 141, which is divided into four dedicated schedules under Part B, each covering different types of payments such as TDS on rent, property purchases, etc.
In this thread, we’re focusing specifically on Schedule A, which applies to TDS on rent paid by individuals or HUFs, and does not require a tax audit.
Before we dive into the filing steps, you might want to check out What is Form 141? TDS return for property, rent, and other specified payments to understand the basics, or see how it compares to the old system in this Form 141 vs. Form 26QC side-by-side.
Here’s how to get started with filing TDS on rent using Form 141:
- Log in to the Income Tax e-filing portal
- Navigate to e-File > e-Pay Tax
- Select Income-tax Act, 2025 > Continue
- Click on New Payment to initiate the TDS reporting process
- Select the Form 141 tile > Proceed
- Now, choose your Deductee Type > Continue
- Select Corporate deductee if you’re paying a company.
- Select Non-Corporate deductee if you’re paying an individual, resident, or firm.
Note: You can include multiple deductees in a single Form only if they all have the same deductee type. If deductees have different types, you’ll have to file separate Forms.
- You’ll see that your basic details will be pre-filled. Now select:
- Transaction year,
- Month of Deduction,
- Schedule A: TDS on Rent paid by Individual/HUF as the Nature of Transaction > Continue
- Enter the Transaction Details in Part B.
A) Property Information: Fill in the address and details of the rented property.
B) Tenant Details: Click on Add Details to confirm your information (Payer/Lessee) > Save
C) Landlord Details: Click on Add Details to add the Deductee (Landlord/Lessor) > Add
D) Tenancy Information: This section links the tenant and landlord. Click on Add Details to enter the specific TDS amount for that deductee.
E) Tax Deposit Details: Review the Summary > Continue to proceed with the TDS payment
- Now, select your preferred payment mode (Net Banking, UPI, or Debit Card) and pay the TDS
Once the payment is successful:
- A Challan Receipt will be generated. You should download and save it, as this includes your BSR code, date of payment, and challan serial number as proof of payment.
- Since this is an integrated form, the portal will also generate a Form 141 Acknowledgement. Also save this for future reference, especially for any corrections.
And within 4–5 days, the TDS will reflect in the landlord’s Form 168 (Annual Information Statement).
You should then log in to the TRACES portal to download Form 132 (TDS Certificate) and share it with your landlord, as they will need it to claim tax credit while filing their ITR.
Got questions or stuck at any step? Drop them below, we’ll help you out!