Tds on Office Rental and Common area maintenance charged by same person

[Pavan Khosla]

A lessor provides office space to a tenant and simultaneously signs an seperate agreement for common area services which the tenant has to sign in order to take premises on rent.

What tds rate should be used for the maintenance services. Should section 194I apply.

AI Summary

TDS on maintenance services: determine whether withholding follows rent rules or contractor payment rules for separate maintenance charges.
A lessor charges both rent and a separate maintenance fee under distinct agreements. The question is whether withholding on the maintenance charge should follow the rent withholding regime or the contractor/services withholding regime. One response treats maintenance as rent and applies rent withholding; the other treats maintenance as a separate services/contractor payment subject to the contractor withholding regime.