194IB is applicable on individuals or HUF who are not required to have tax audit. Rate of TDS is 5%.This mandates deduction of TDS when rent payment exceeds 50,000 for month or part of the month. 194I is applicable when rent payment exceeds 1,80,000.The person who is responsible for paying rent is liable under this section. Rate of TDS for P&M is 2% and for L&B is 10%