TDS deducted is filed under form 26q and not 26qc. Monthly rent is above 1 lakh. Been deducting TDS @10% since July 2024.

- File correction return of 26Q and thereafter file application for refund of TDS

For detailed discussion you may opt for phone consultation

• File correction return of Form 26Q by revising TDS details (mark entries as deleted or enter nil data, if allowed).

• After correction is processed, file an application for refund of TDS deposited under wrong section/form.

• Once refund is received, deduct TDS @5% under Section 194-IB and file Form 26QC for each month from July 2024 onwards.

• Going forward, use Form 26QC only for rent payments above ₹50,000 per month if you are not liable to tax audit.

For detailed, personalized advice, consider a phone consultancy. Hope you find the information helpful. You are free to contact me for further discussion. If you could spare two minutes of your time to write a review, it would be greatly appreciated and bring immense happiness to read it. Thank you. Shubham Goyal.

- You can modify the entries. Also you can consume the challan for other payments. 

You're liable for tax audit and landlord is a company, so Form 26Q under Section 194-I is correct.
If TDS @10% was wrongly applied instead of 2% (for plant/machinery), file a correction return in Form 26Q.
No need to file Form 26QC or use Section 194-IB.

You can’t delete, but you can nullify entries in 26Q through a correction return:

1. Download the Conso File from TRACES.

2. Open it using the RPU (Return Preparation Utility) by NSDL.

3. Mark the incorrect deductee rows using "C" type correction (to cancel them).

   • Do not remove the row.

   • Just mark it cancelled by changing the values in the row to blank (except for Challan details and Record Type = “C”).

4. Validate the file, generate the FVU, and submit a correction return.

Once 26Q is cleaned up:

1. Prepare a fresh TDS return in Form 27Q with:

   • Correct section (e.g., 195)

   • Correct deductee type (non-resident)

   • Link the same challan if valid for NR payment (sometimes department accepts this).

2. File it as a fresh return.

3. If the challan cannot be reused (rare but possible), you may need to pay fresh TDS and link it to Form 27Q correctly.

Thanks
Damini