TDS ON RENT

Hi can anybody tell me plz for TDS deduction when Rs50000 per month rent and rs 180000 annual rent payment???? plz reply me....
Replies (4)
194 I - 180000 in a financial year
194 IB - 50000 per month 
sir plz tell me when 194 IB will be applicable???
This is applicable on individual or HUF who are not required to have tax audit.Rate of TDS is 5%.
you mean the tds deductor should be individual or huf???? plz reply me

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