<s>[INST] When the tax is required to be deducted under section 194-I? [/INST] ​ Tax is required to be deducted under s​ection 194-I only if the rent is payable to a person who is a resident of India.

 The tax shall be deducted at the time of credit of such rent or payment to the payee, whichever is earlier.​ </s>