TDS on rent

No, the tenant is supposed to deduct the tax at source on the amount of  gross rent.

wrong,tds should be deducted on gross rent

TDS should be deducted on the gross rent and not the net rent.

According to Sec.194I, payer is liable to deduct tax on the amount paid or credited to the payee. Hence there is no concern as to whether payee is paying property tax or not. Thus TDS should be deducted on gross amount and not no the net amount.

if the tenant is paying rent on building let out for commercial purposes with out deducting TDS, is the land lord liable to pay TDS on the payment received on account of rent. if so, when? or whether this is to be done at the end of the financial year at the time of filing returns?