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Tds on rent payment to non-resident

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(Querist)
21 April 2013 Wheather TDS on rent payment to non-resident indian fally under Sec 194i(TDS on interest payment) or Sec 195(TDS on payment to non-resident)?
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CA Sourabh Agarwal

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CA Sourabh Agarwal (Expert)
21 April 2013 194I is applicable for resident payee only.
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CS RAJESH C.CHOUDHARY

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CS RAJESH C.CHOUDHARY (Expert)
22 April 2013 Agree with above Expert.
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