Tds on rent paid to two persons

 The tenant pays a total rent of ₹80,000, split equally between two family members, ₹40,000 each.

_TDS Applicability:_ As per Section 194-I of the Income-tax Act, 1961, TDS is applicable on rent payments exceeding ₹2,40,000 per annum

. _In this case:_ Since the rent payment to each individual is ₹40,000, which is below the threshold of ₹2,40,000

, TDS is not applicable.

_However:_ If the total rent payment of ₹80,000 were made to a single person, TDS would still not be applicable, as the threshold of ₹2,40,000 is not exceeded.

_Important Point:_ It's essential to note that TDS applicability can vary depending on individual circumstances.