Tds liability on municipal taxes paid as part of rent

when landloard file his ITR and showing house property income he can eligble for deduction of Rs. 45000/- of muncipal tax,ie. this liability of muncipal tax on owner of the property not to tenant.

finally you should deduct TDS on 45000 also.

I am already claiming deduction of 45000 as it is clearly allowable expenditure as per income tax

in which section you claim 80GG or ??

It is allowed as business expenses

ok, in this case you can also liable to deduct TDS on 45000