TDS U/s 194I Rent

Sachin R Jain (Article Trainee) (71 Points)

29 September 2018  
I'm an individual liable for tax audit and I'm paying rent to my Landlord (please note there are 5 Lessors) for 3 shops and 1 godown. The monthly rent is 8500, 8500, 9250 for 3 shops and 25000 for the godown. The landlord has joint account so I give them 4 cheques for the rent amount mentioned above. Do I need to deduct TDS for the same? Please guide. Any supporting case laws will be highly appreciated. Thank you.