Any person, not being an individual or a Hindu undivided family, who is responsible for paying to 43[a resident] any income by way of rent44, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, 45[deduct income-tax thereon at the rate of—
The person has to deduct tds on balance 8000 rent as well. - Refer words marked in green.
THE TDS secction does not apply property wise but assessee wise. Hence TDS is applicable on the same.