Who is liable to deduct tax at source (TDS) on rental payments under section 194-I?
​ Any person, other than an Individual or HUF, responsible for paying rent is required to deduct tax under s​ection 194-I. An individual or HUF engaged in the business or profession having turnover or gross receipts exceeding Rs. 1 crore or Rs. 50 lakhs respectively.

 Further, no deduction shall be made if the rent is credited or paid to a business trust, being a real estate investment trust, in respect of any real estate asset, referred to in clause (23FCA) of section 10, owned directly by such business trust.​