Tds on rent

if the rent paid exceeds 240000 during the year then TDS required.
only individual and Huf if they are liable for tax audit in the previous year are required to deduct tax from next year.
cos and firms are not subject to basic exemption limit.they are required to deduct tax even if tax audit is not applicable to them provided rent paid during the year exceeds the threshold

As per section 194I of income tax Act Amount exceeded RS 2,40,000 is liable for tds

Thank you sir, But firm is paying 12500 + 12500 to Different person. then ??

then not required to deduct tax

yes shalish is right then no need to deduct TDS

Thanks