Is it required for tenant to first deduct tds on rent

APPLY FOR TAN, IF THERE IS LIABILITY TO DEDUCT TAX.

TDS RETURN IS REQUIRED TO BE FILED ONLY FOR THE QUARTER WHEN THERE IS LIABILTY TO DEDUCT TAX.

THERE IS NO LATE FEES OR PENALTY IF TDS RETURN IS NOT FILED, WHEN THERE IS NO LIABILITY TO DEDUCT TAX

IF TENANT IS AN INDIVIDUAL AND THERE WAS NO TAX AUDIT IN THE PRECEEDING F.Y., THEN THERE IS NO REQUIREMENT TO DEDUCT TAX, IF MONTHLY RENT REMAINS BELOW Rs. 50,000