TDS will be deducted or not

This discussion clarifies when Tax Deducted at Source (TDS) applies to payments made to landlords and tenants within a construction business. It confirms that TDS is generally applicable to payments made to a landlord under Section 194-I at 10%. For payments to a tenant, particularly if they occupied the area before construction, TDS should also be deducted. The sections 194-IB and 194-IC are highlighted as relevant, with a query regarding the correct TDS form for payments under Section 194-IC.