TDS on Rent with internal transaction

Jalpa Joshi ( ) (86 Points)

19 October 2021  

Hello ,

I have a query regarding TDS on Rent if there are internal transaction of rent.

For example , a trust is running a college also and college is paying rent to that Trust. So if rent amount paid annually and more than limit mentioned in sec 194I , then whether there is any applicability of TDS ? Or not applicable as due to internal transaction ? 

Please clarify me this.

Thanks in advance