House rent

Under sec. 194I of IT, Any person, not being an individual or a H.U.F., who is responsible for paying to a resident any income by way of rent is liable to deduct tax at source as and when aggregate of the amount of such income credited or paid or likely to be credited or paid during financial year exceeds Rs. 1,80,000/-

If you are not liable for tax audit u/s. 44AB in previous year; no need to deduct TDS.

THANKS SIR