Godown rent tds appliciblaty

Yes, TDS u/s. 194 I of IT act....

• The person (not being an Individual or HUF) who is responsible for paying of rent is liable to deduct tax at source. Individuals and/or HUFs who are subject to tax audit are under an obligation to deduct the tax at source.
• TDS threshold for deduction of tax on rent is Rs 2,40,000 for the FY 2022-23