Hi,
Provisions related to TDS on rent have been defined under section 194I of the income tax act 1961. As per section 194I, TDS on rent has to be deducted only when aggregate amount paid or to be paid or credited or to be credited exceeds Rs 1,80, 000 during the previous year.
Section 194I will be applicable to resident of India except in the case of an individual or HUF whose gross receipt or turnover from business or profession does not exceed the limit as prescribed in section 44AB. i.e if your gross income or turnover is more then and equal to Rs 1 cr in case of Business/ RS 25 lakhs in case of profession, then tenant is liable to deduct 10% TDS.
So if you an individual / HUF and turnover is less then as prescribed in section 44 ab, then no TDS is required to be deducted.
If any TDS is deducted then it will reflect in 26 AS , you can see that by login into income tax web site.
You can claim TDS refund while filing IT return, any tax liability is due will be get adjusted with TDS amount .