Payment of Rent by the firm on behalf of the partners - TDS?

Dear Sir,

I am interested to know whether "Partnership Firm" is claiming these Rent payments as "expenses"

I m aware that TDS rules casts the responsibility of Deduction on the "PAYER" & has nothing to do whether the said payment is being claimed as expenses or not. But the peculiar relation between partner & partnership firm makes it necessay to look into the deatils whether payment was made against expenses or against the personal drawings of the partners.

1) Yes, TDS will apply if Firm will be claiming it as expenses.

2) Yes, the limit specified u/s 194I should be linked with each co-owner separately.(i:e per receipient ) & hence TDS is not required.