TDS On rent for TSRTC

akhilesh (student) (54 Points)

30 August 2020  
Hi,
I have a client who own a outlet in Mahatma Gandhi Bus Station(MGBS).
He is paying a rent of 142000 per month, and he is not coming under tax audit(44AD)
Now my question is, do he need to deduct TDS on rent that he is paying to TSRTC.

Please help me on thus with related section.