The applicability of Sec.192, 193, and all the sub sections of Sec.194 & Sec. 194 will be applicable to only those assessees who has been fall under tax audit u/s 44AB of the Income Tax Act, 1961 during last year. If the Sec.44AB is applicable to the assessee then the following will the answer of the query asked by you
"Yes. You have to deduct Tax at 10% as because the limit of Rs.180000 is for an aggregate amount of payment made towards rent in case of building is made in any previous on or after 1.7.2010 and the said llimit was Rs.120000 before 1.7.2010.
Kindly note that it does not matter whether you have paid rent for one building or to 20 building or even number of persons to whom payment has been made will not make any difference regarding deducting tax from such payment. "