TDS under 194 I is relating to payment of Rent more than Rs. 120000 annually in Finance bill 2008 , it was the duty of individual to deduct tax of 15 % of rent and deposit in Govt. account and other can deduct 20% of rent of building
Now , in finance bill July 2009 Govt. of India thinks that it is very doubtful for all parties , So , Govt. of India has amended this provision . Now all person who pay rent , are responsible to deduct tax at source 10% of rent and deposit it in Govt. account .