Rent agreement of shop made between owner and tenant for 67500 per month hence tds to be deducted at 2 percent as assesee is non audit.

Rent Agreement made between one owner and tenant but tenant have made the payment to owner and also his brother rent amount half to both hence 67500/2 

1) So question tds to be deducted as per rent agreement as it's have only one owner or as the payment have been divided to both so at both pan number tds to be deducted

2) if rent agreement have both owner name and mentioned rennt to be divided 50.50 so whther tds to be deducted for both owner as both will recd payment below 50k .