TDS on rent

Yes

if any person claim h r a and he taken exemption over h r a (house rent allowance)
he or she is govt employee
if he not deduct tds on rent
in that case he or she is take exemption or not

tds is applicable if not deducted u will not get exemption 

No, as per 2nd proviso to section 194 I if a assessee(Tenant) is individual or HUF and his turnover is less than limit specified u/s 44AB then such individual not required to deduct TDS.

In this case a Tenant he also not filling a return that means he not doing any business or if doing then also less than turnover specified limit u/s 44AB, so no questions of deduct TDS on rent even though payment is more than 50,000/- .

61[Payment of rent by certain individuals or Hindu undivided family.

194-IB. [1] Any person, being an individual or a Hindu undivided family [other than those referred to in the second proviso to section 194-I], responsible for paying to a resident any income by way of rent exceeding fifty thousand rupees for a month or part of a month during the previous year, shall deduct an amount equal to five per cent of such income as income-tax thereon.

[2] The income-tax referred to in sub-section [1] shall be deducted on such income at the time of credit of rent, for the last month of the previous year or the last month of tenancy, if the property is vacated during the year, as the case may be, to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier.

[3] The provisions of section 203A shall not apply to a person required to deduct tax in accordance with the provisions of this section.

[4] In a case where the tax is required to be deducted as per the provisions of section 206AA, such deduction shall not exceed the amount of rent payable for the last month of the previous year or the last month of the tenancy, as the case may be.

Explanation.—For the purposes of this section, "rent" means any payment, by whatever name called, under any lease, sub-lease, tenancy or any other agreement or arrangement for the use of any land or building or both.]

61. Ins. by Act No. 7 of 2017 [w.e.f. 1-6-2017]. It appears that rules 30, 31, 31A, 31AB & 37BA & Form Nos. 16B, 26B, 26QB, 26AS and 27A may apply in relation to section 194-IB.

for rents exceeding rs. 50000, section 194IB applies and not 194I. so deduction of TDS on rent paid in excess of 50000 is mandatory

You are not required to deduct tax.

Section 194-IB does not apply to individuals and HUFs who are not liable to tax audit u/s44AB in the preceeding previous year (i.e other than individuals and HUF referred to in second proviso to sec 194-I)

Yes You are required to deduct tax annually.

Yes. You can....

[clause 44] Finance act, 2017.

Deduction of tax at source in the case of certain Individuals and Hindu undivided family
     

     The existing provisions of section 194-I of the Act, inter alia, provide for deduction of tax at source at the time of credit or payment of rent to the account of the payee beyond a threshold limit. It is further provide that an Individual or a Hindu undivided family who is liable for tax audit under section 44AB for any financial year immediately preceding the financial year in which such income by way of rent is credited or paid shall be required to deduction of tax at source under this section.

     Therefore, under the existing provisions of the aforesaid section, an Individual and HUF, being a payer (other than those liable for tax audit) are out of the scope of section 194-I of the Act.

      In order to widen the scope of tax deduction at source, it is proposed to insert a new section 194-IB in the Act to provide that Individuals or a HUF (other than those covered under 44AB of the Act), responsible for paying to a resident any income by way of rent exceeding fifty thousand rupees for a month or part of month during the previous year, shall deduct an amount equal to five per cent. of such income as income-tax thereon.

     It is further proposed that tax shall be deducted on such income at the time of credit of rent, for the last month of the previous year or the last month of tenancy if the property is vacated during the year, as the case may be, to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier.

In order to reduce the compliance burden, it is further proposed that the deductor shall not be required to obtain tax deduction account number (TAN) as per section 203A of the Act. It is also proposed that the deductor shall be liable to deduct tax only once in a previous year.

It is also proposed to provide that where the tax is required to be deducted as per the provisions of section 206AA, such deduction shall not exceed the amount of rent payable for the last month of the previous year or the last month of the tenancy, as the case may be.

This amendment will take effect from 1st June, 2017.
 

TDS @ 5% have to deducted at year end shall be deposited to Government. You don't need TAN for such TDS deduction.

yes, TDS is to be deducted @ 5%. click on the below link for brief descripttion of sec. 194-IB
https://m.facebook.com/story.php?story_fbid=707691199421058&id=592876554235857