TDS on rent: non individual payers must deduct tax on rent credits or payments, subject to threshold and exceptions. Section 194I requires non individual/HUF payers of rent to deduct tax at source at prescribed rates when rent is credited or paid, treating credits to any account as deemed payments. It sets distinct withholding categories based on the asset used, provides a monthly de minimis exemption from deduction, includes an exception for certain receipts of real estate investment trusts, and subjects individuals and HUFs to deduction duties only when their business or professional turnover exceeds statutory thresholds.