TDS on rent: payer must deduct tax at source when rent is credited or paid, with category-based rates and exemptions. Section 194-I requires deduction of tax at source on payments characterized as rent for use of land, buildings, plant, machinery, equipment, furniture or fittings. The duty to deduct lies primarily on non-individuals and on individuals/HUFs meeting turnover criteria, and arises at the earlier of credit to the payee or actual payment. Different deduction rates apply by category of asset; the provision covers advance rent, warehousing charges and non-refundable deposits, and thresholds and co-owner rules determine when no deduction is required.