TDS Deducted

Not required if it doesn't exceed Rs. 50K

Yes you need to deduct tds u/s 194 I as the threshold limit is 240000, you need to apply for TAN after receiving TAN deposit challan 281 through this link https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp and after 3 days file return of TDS..

@ Asha Kant Sharma Ji, he is talking about rent of his restaurant not of residential.

Dear sir mera previous turnover kuch bhi nahi hai maine abhi restraunt khola hai uska rent 26000 hai kya mujhe TDS kaatna zaruri hai ya nahi

नही तब जरुरत नही है। पहले ही यह बात बता देते

Sir waise zarurat kab hai