26QC for paying TDS on rent

How do you pay rent amount to each owner of the property ?

Do you pay total rent amount to X or Y?

Please let me know these details. Then I can give precise suggestions or advice.

I will be paying half the rent 30000 each each of the owner's bank account. So is TDS applicable as for each owner it is lessthan 50k.  The rents will be transferred to each of their account based kn their share which os 50-50

Please think about this transaction in your business point of view. Because, it may be your office rent payment to landlord. Your rent amount which is Rs.60,000/-  

As per Income tax rules, If your rent payment more than Rs 50,000/- per month or Rs.2,40,000 per annum. You should deduct TDS u/s 194I @ 10% or 194I (B) @ 5%

If you don't your rent expenses will be disallowed by ITO or AO. Finally, you business will face tax burden.