Tds for partnership firm

yes. TDS is applicable in such case. If the rent exceeds Rs 2.4 Lakhs, there is no exemption from TDS deduction for firms regardless of wether audit is applicable or not.

YES, TDS should be deducted in the case of Firm if amount cross threshold limit

see, if you are opting for presumptive taxation, then there cannot be any disallowance for expenses if TDS has not been deducted. However, there is no specific exemption from compliance with TDS provisions. So keep that in mind.