CMA
13117 Points
Joined May 2009
TDS on rent on residential property is governed by the provisions of section 194IB whereas TDS on rent in respect of rent on land/building (other than residential property), plant & machinery are governed by the provisions of section 194I.
194I: https://cleartax.in/s/section-194i-tds-on-rent
194IB: https://cleartax.in/s/section194ib-194ic-under-income-tax-act