Who is liable to deduct tds

if the income of individual / HUF is subject to audit u/s 44AB in previous year, then yes, he has to deduct TDS otherwise not.

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Yes, you will have to deduct TDS on Rent above Rs. 180,000/- p.a.

TDS 2% on renting of plant and machinery or equipment

TDS 10% on renting of land, building (including factory building) or furniture of fittings.

As told by Mr. U S Sharma that the income of individual / HUF is subject to audit u/s 44AB in previous year, then TDS is deductable otherwise not. Is it true.