TaxTMI 
TaxTMI 
we are a pvt ltd co. we are paying rent to a director of company for two immovable property used by company as under: rent for first property rs. 6000 rent for second property Rs. 5000 thus we are paying rs 11000 in toal. whether the company should deduct tds or not out of rent paid for two property.
TDS on Rent
04 Nov 2009 
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TDS on rent: deduction required where annual rent to same payee exceeds threshold; limited exceptions and certificate remedies.
TDS under s. 194I must be deducted where cumulative rent to the same payee in a previous year exceeds the annual threshold; exceptions include an initial year with total rent below the threshold, reimbursements excluded from rent, tenancy terminable on notice (subject to challenge), and availability of a certificate from the assessing officer for no or lower deduction. (AI Summary)
TDS under s. 194I must be deducted where cumulative rent to the same payee in a previous year exceeds the annual threshold; exceptions include an initial year with total rent below the threshold, reimbursements excluded from rent, tenancy terminable on notice (subject to challenge), and availability of a certificate from the assessing officer for no or lower deduction. (AI Summary)