Tds applicable or not payments made to tenants

AS DEVLOPER HIMSELF IS TREATING THE PAYMENTS MADE TO THE TENANTS AS RENT 194I WILL BE APPLICABLE, AS DEVLOPER IS GOING TO TAKE POSSESION OF THE LAND AND BUILDING ( WHAT EVER MAY BE THE PURPOSE) AND PAY AN AMOUNT AS COMPENSATION FOR USING THE LAND AND BUILDING, TO THE TENANTS IT AMOUNTS TO RENT AS PER 194I BUT IS THE FIGURE OF 240000/- PAID TO A SINGLE INDIVIDUAL OR A GROUP OF TENANTS . IF IT IS PAID TO GROUP OF TENANTS THE RENT PAID TO EACH TENENT SEPRATLY MUST EXCEED 180000/- TO ATTRACT 194I, BUT IF PAYMENTS ARE NOT EXCEEDING 180000/- INDIVIDUALLY TO EACH TENENT THAN PROVISIONS OF 194I DO NOT ATTRACT.. I DONT THINK SO ANY CASE LAW IS NEEDED FOR THIS.