TDS on rent of property where landlady is NRI

Rahul Rustagi (Student CA Final ) (310 Points)

06 April 2019  
A person being an employee is paying rent amounting to Rs 57,000 pm to his landlady whose residential status as per IT Act is NR. Does the person need to deduct TDS on rental payments u/s 195 since 194IB covers only resident payee.