Audit of rent paid

In rent paid kindly see the following poibts Rent agreement between licensor and licensee And the same must be registered.Also the rent price payable with rent price paid Utility bill less than 3 months so understand whether actually the person residing there or not Tds is deducted as per proper section I.e.194 I. In case there is delay in payment basis tds must be deducted on accrual basis. If rent does not exceed rs 180000 during financial year, tds deduction is not mandatory.