<s>[INST] What are the provisions in the Income-tax Act that govern the deduction of tax at source on rent payments? [/INST] The tax deduction from rent payments is mandated by section 194-I and ​194IB of the Income-tax Act.

 Section 194-I provides for the deduction of tax by any person (excluding specified individuals or HUFs) from the sum paid or payable as rent to a resident person which exceeds Rs. 2,40,000 during the financial year.

 Section 194-IB provides for a tax deduction by specified Individuals or HUFs from the rent paid or payable, if the rent exceeds Rs. 50,000 per month or part of the month during the financial year.​ </s>