Difference between 194i and 194 ib

u/s 194-I, an Individual or HUF is required to deduct TDS, if tax audit was applicable to him in the immediately preceding financial year.

But u/s 194-IB no such criteria is applicable, i.e. those Individual or HUF will deduct TDS who are not subject to tax audit or other than those covered u/s 194-I.

Not mentioning the threshold limits etc. That is there for you to see.

Further, u/s 194-IB, limit of Rs. 50,000 is applicable for each co-owner separately, if rent is paid to co-owners of the property.

194-IB. (1) Any person, being an individual or a Hindu undivided family (other than those referred to in the second proviso to section 194-I), responsible for paying to a resident any income by way of rent exceeding fifty thousand rupees for a month or part of a month during the previous year, shall deduct an amount equal to five per cent of such income as income-tax thereon.