An individual assessee is having income under the head Salary, Income from House Property and Income from Other Sources.

Such an individual has taken on rent the residential premises from a Pvt. Ltd. Company

Rent paid is Rs. 100000/- per month which such individual gets deduction against House Rent Allowance Received.

Query is:

Whether such an individual is required to deduct TDS on such rent paid with reference to Section 194IB

Such an individual is paying rent from 01/04/2017, for what period Tax is required to be deducted whether w.e.f. 01/04/2017 or w.e.f. 01/06/2017