TDS on Rent

1. Tax Deductions and Collection Account Number (TAN) is mandatory for a person who is required to deduct or collect tax at source. As per sec 203A, every person who is responsible for deductions of TDS or collection of TCS needs to quote his TAN at the time of filing the return. Failure will result in a penalty of Rs. 10,000 as per sec 272BB.
2. According to sec 194-I, TDS need to be deducted on payment of rent if the amount of rent exceeds Rs. 2,40,000 per year. 
3. In your case since the aggregate rent expenses come to only Rs. 192,000 per year which is less than the threshold limit specified u/s 194-I, there is no need for deduction of TDS. 
Please correct me if the above solution has an alternative view.