Accounting for rent paid by builder for redevelopment in ITR1

HB (NA) (50 Points)

05 August 2022  

Hello,

The return is of my mom who owns the flat in an apartment which is now under re-development. The builder pays rent each month and also deducts 10% TDS as shown in the image below. 

My question is how to account for this in her ITR1? Should the entire 4,20,000 be shown as income and then the TDS be also accounted for in Tax paid?