TDS on Rent

If tenant pays Rent + Maintenance Charges. will both be attracted under sec 194I?
Replies (7)
No...
only rent will fall under 194I.
and what about maintenance. 194C.?
If it's paid to landlord (or any other) then Yes...
thank you so much.

one more doubt..

if it's paid to landlord. is there provision to be included in rental agreement?
No. No need.

If it's shown in rental agreement then it's also treated Rent...

Bcoz, Repairs and Maintenance not under the purview of Rent...
thanks a lot

Maintenance charge along with rent amount both subject to TDS u/s. 194I, if aggregate exceed 2,40,000/- PA.

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