Tds for partnership business

Deven (Practice) (96 Points)

05 August 2014  
There is a partnership firm which is not liable to audit under sec 44AB in F.Y. 12-13.In f.y. 13-14 it is liable to audit under 44AB and firm has paid 250000 as rent of building. Whether TDS is required to be made on rent where firm is liable to audit very first time ?