Where aggregate amount of rent does not exceed Rs. 1,20,000:

No tax is to be deducted if the aggregate amount of rent in the previous year does not exceed Rs. 1, 20,000. Where the share of each co-owner in the property is definite and ascertainable the limit of Rs. 1, 20,000 will be applicable to each co-owner separately.

Rent paid to the Govt. and certain entities:

No tax needs to be deducted at source from payments made by way of rent made to govt. and entities whose income is exempt from income under Section 10 (20) of the Income Tax Act' 1961.

Certain entities required which are required to file return under clause 4A or clause 4C of Section 139:

As per Rule 28AB certain entities who are required to file their return of income under section 139 (4A) pr 139 (4C) may apply in Form No. 13 for no deduction of tax at source provided certain conditions are satisfied.

Certain entities whose income is exempt u/s 10 of the Income Tax Act:

In case of certain entities whose income is unconditionally exempt u/s 10 and who are not under the act required to file their return under Section 139, there will be no requirement for TDS since their income is any ways exempt.

Application for deduction of tax not to be deducted at all or at a lower rate:

An assessee has an option to that he make an application to the Assessing Officer in Form no. 13 and obtain such certificate from him, as may be appropriate, authorizing the payer not to deduct tax or to deduct tax at a lower rate.