Sec 194ib payment of rent by certain individuals or huf

 Section 194-IB provide that an Individual or a HUF (other than those covered under clause (a) 85 (b) of section 44AB of the Act), responsible for paying to a resident any income by way of rent exceeding fifty thousand rupees for a month or part of month during the previous year, shall deduct an amount equal to five per cent. of such income as income-tax thereon.

It is applicable to a person, an Individual or a HUF (not coversed under tax audit in PY) 

Dear Sir,

Thanking you for your valuable reply..

But i am facing an issue with one of my client, i will explain the exact scenario.

Actually he is a part time employee in two companies one is in Hyderabad and one is Bangalore. for that he taken two properties on rent in the respective cities and paid @ 40000 p.m as rent to each property - Now he is liable to deduct TDS U/S 194IB ot not.