TDS on rent

Hi All,

Please clarify on the below:

Will provisions of TDS be attracted if the rental agreement(for residential apartment) is between an NRI and a foreign citizen?

If a corporate undertakes to bear the rent for the foreign citizen mentioned above, will it amount to perk and the corporate will have to deduct TDS on salaries on the same or pay FBT?

The foreign citizen is on a business visa to India (he is not a resident for the year 2006-07 or any of the previous years)

Thanks.