TDS on maintenance Charges to Landlord

maintanance charges belong to part of rent as the nature is fixed per period. TDS applicable 

Defination of rent in Section 194 I  is given as follows :

the term rent means any payment under any lease, sub lease, tenancy or any other agreement or arrengment for the use of (either seperatly or together) any: a) Land b) factory building C)land appurtent  to a building ( including factory building); Machinary e) Palnt f) equipments;g) furniture h)fittings, whether or not any or all of the above are owned by the payee.

Pls refer below written link ....already a long disscussion was held on this topic

https://www.caclubindia.com/forum/sec-194-i-118185.asp 

Regards

Madhusudan Kabra