Landlord income-tax guide 2026 — deductions, TDS and pitfalls

Introduction

Being a landlord in India in 2026 has never been more rewarding — or more paperwork-heavy. This guide covers the essentials without the jargon.

The core principles

• Always sign a written, stamped agreement.
• Digitise all payments via UPI/bank for a clean audit trail.
• Screen tenants with KYC + verifiable employment proof.
• Report rental income honestly — it's tracked via 26AS anyway.
• Keep your property in visibly maintained condition.

Common mistakes to avoid

1. Not registering a lease of 12+ months at the sub-registrar.
2. Adjusting deposit against last-month rent (weakens legal position).
3. Accepting cash without a signed receipt.
4. Skipping police verification of the tenant.

The GoRentiva advantage

GoRentiva automates KYC, digital agreements, UPI-based rent collection and reminders — so you focus on scaling your portfolio, not chasing paperwork. List a property free.