Tds on collection of electricity bill

I think tax is required to be deducted on the total amount as the electricity bill is also a part of the rent.

Under Section 40(a)(i) & (ia) of the I.T Act, payments which are made without deducting tax are not allowed as deduction. In my view tax is required to be deducted on the total amount inorder to claim the rent amount as an allowable expenditure.

Lets see what others think about it..

Dear Sir 

Yes you dont have to deduct tax on the same as this is not his income. Secondly the amount paid does not form a part of his rent income as per rent agreement made. it can be treated as reimburesement of expenses.

Regards