TDS Deducted and Not remitted

Rent is to be deducted by all person on payment of rent except HUF and Individual who's sales or receipts etc is less than limit specified in section 44AB (40 lacs for business 10lac for professionals) (Assuming F.Y. 2009-2010 in your case).

Case 1: Your friend is not required to deduct Tax.

In such a case, the amount which has wrongly been deducted should be paid back to the deductee i.e owner.

Case 2: Your friend is required to deduct Tax.

As Tax has been deducted but not deposited, same needs to be deposited with interest @ 1.50% p.m & certificate for the same need to be issued to the deductee.

Thanks  Sunil. Can he provide Form 16 for 2009-10?

you may download form 16A from:

https://www.incometaxindia.gov.in/forms/16A.pdf