How to Generate and Download Form 16C: TDS on Rent via TRACES

To download Form 16C, first file Form 26QC on the Income Tax e-Filing portal and pay the TDS, then log in to the TRACES portal at tdscpc.gov.in, go to Downloads, select Form 16B/16C/16D/16E, choose Form 16C, and submit a request using the Form 26QC acknowledgment number and your landlord’s PAN. TRACES generates the certificate within a few days, and you download the PDF from the Requested Downloads section.1Income Tax Department. E-Tutorial – Download Form 16C

Form 16C is the TDS certificate a tenant issues to a landlord under Section 194-IB of the Income Tax Act, 1961, covering rent above ₹50,000 per month on which tax has been withheld at 2%.2Income Tax Department. TDS on Rent by Certain Individual or HUF The certificate lives on the TRACES portal, but you cannot pull it directly. Form 26QC has to be filed and processed first, because TRACES generates Form 16C from the data in that filing.

Step 1: File Form 26QC and Get the Acknowledgment Number

Form 26QC is the challan-cum-statement that reports the deduction and moves the tax to the government. It must be filed within 30 days from the end of the month in which you made the deduction. File it on the Income Tax e-Filing portal at incometax.gov.in:

  • Log in using your PAN and password.
  • Go to E-File, then E-Pay Tax, and select Form 26QC (TDS on Rent of Property).
  • Enter the PAN and address of both tenant and landlord, the property details, the tenancy period, total rent paid, and the TDS amount deducted.
  • Pay the TDS by net banking, or generate a challan for bank deposit.
  • Save the acknowledgment number that appears after successful submission and payment.

The acknowledgment number is the key you use on TRACES. Without a processed Form 26QC, TRACES has nothing to draw the certificate from.1Income Tax Department. E-Tutorial – Download Form 16C

Note that Section 194-IB uses your PAN in place of a TAN, so you do not need to register for a TAN or file quarterly TDS returns.2Income Tax Department. TDS on Rent by Certain Individual or HUF

Step 2: Register on TRACES if You Haven’t Already

Only registered taxpayers can download Form 16C. If this is your first time on TRACES, go to tdscpc.gov.in and click Register As New User. Select Taxpayer as the user type. Enter your name as it appears on your PAN card, your PAN, and your date of birth.

You then verify your identity through one of three routes: Aadhaar authentication if your PAN is linked to Aadhaar, approval through the e-Filing portal if your PAN is registered there, or KYC authentication using details of a previously filed TDS statement. Once verified, set a password and the account becomes active.3TRACES. Registration of Taxpayer User Manual 2026-27

Step 3: Submit the Download Request on TRACES

Log in to TRACES with your User ID, password, and the on-screen verification code. From there:

  • Open the Downloads tab.
  • Select “Form 16B/16C/16D/16E (For Buyer/Tenant/Payer/Buyer of Virtual Digital Asset).”
  • Choose Form 16C as the form type on the next screen.
  • Select the assessment year that matches your Form 26QC filing.
  • Enter the Form 26QC acknowledgment number and your landlord’s PAN.
  • Submit the download request.1Income Tax Department. E-Tutorial – Download Form 16C

TRACES validates the acknowledgment number and PAN against government records. If they match, the request enters a processing queue.

Step 4: Download the PDF From Requested Downloads

The certificate is typically available within a few days of the request. Return to the Downloads tab and open the Requested Downloads section. When the status of your request changes to available, download the PDF and save it. That file is Form 16C.1Income Tax Department. E-Tutorial – Download Form 16C

Sign the certificate before handing it to your landlord, either with a digital signature or a physical signature on a printed copy. Keep a copy for your own records; the tax department may raise questions long after the year has closed, and the certificate resolves them quickly.

Deadline to Issue Form 16C to Your Landlord

You must give the completed Form 16C to your landlord within 15 days from the due date for filing Form 26QC.2Income Tax Department. TDS on Rent by Certain Individual or HUF Because Form 26QC itself is due within 30 days of the end of the month of deduction, the outer limit for delivering Form 16C works out to roughly 45 days after that month ends. Your landlord uses the certificate to confirm the TDS credit on their Form 26AS and to claim it when filing their income tax return.

What to Have Ready Before You Start

Missing a single field will stop the filing or the TRACES validation. Pull these together first:

  • Your PAN.
  • Landlord’s PAN, required for both Form 26QC and the download request.
  • Full property address as it appears in the rental agreement.
  • Tenancy period, or the full financial year if the lease covers all of it.
  • Total rent paid over the financial year or tenancy period.
  • Form 26QC acknowledgment number, produced after successful filing and payment.1Income Tax Department. E-Tutorial – Download Form 16C

Check every entry against the rental agreement before you submit. A mismatch between the PAN on file and the name or address in your Form 26QC delays processing and creates reconciliation trouble on your landlord’s Form 26AS.

If the Landlord Has Not Provided a PAN

You still need the landlord’s PAN to complete the download request on TRACES. If the landlord does not furnish it, the TDS rate rises from 2% to 20% under Section 206AA, though the total TDS cannot exceed the rent payable for the last month of the year or the last month of the tenancy.2Income Tax Department. TDS on Rent by Certain Individual or HUF Get the PAN in writing at the start of the tenancy so neither the Form 26QC filing nor the Form 16C download stalls.

What Happens if You File Late

Late filing of Form 26QC pushes the Form 16C timeline back and triggers charges. A late fee of ₹200 per day of delay runs under Section 234E, capped at the total TDS amount. If Form 26QC is more than a year past due, an additional penalty of ₹10,000 to ₹1,00,000 can apply under Section 271H. If TDS was not deducted when it should have been, interest runs at 1% per month under Section 201; if it was deducted but not deposited on time, interest runs at 1.5% per month from the date of deduction to the date of deposit. These charges stack, so a lapse spanning more than one financial year compounds quickly.