I had rented out my house. The tenant deducted tax at source or TDS before paying the rent. But he never deposited it with the income-tax authorities. It happened for the financial year ending March 31, 2018. I complained, and the authorities wrote to the tenants. Despite this, the status remains the same. How do I deal with this problem?
Under Section 194IB of the Income-Tax Act, 1961, the tenant of the property is required to deduct TDS at 5 per cent on the rent paid in case the amount exceeds Rs 50,000 a month. If the tenant (assuming an individual