E-invoicing on rental income

Dear All

One company was previously acting as dealer of tractors and the average annual turnover was 30 crores (approx.) The company also had rental income from various properties. Since last year the company discontinued the dealership of tractors. Now the query is whether e-invoicing is applicable to the company and e-invoice needs to be generated for rental income.

Please suggest, with appropriate circulars, rulings(if possible)