Four school units are run U/single trust.The owner of bldg. of all four school is one Individual only.Each school is paying rent of Rs. 3000 p.m.(i.e. Rs. 36000 p.a.). Total rent together of four schools is Rs. 144000 which is more than the prescribed limit under section 194 I of income tax Act-1961. Whether each school is liable for deducting TDS on the rent (particularly in view of facts that the TRUST is the owner of all the four schools)? Please reply as early as possible.