What must tenants paying over ₹50,000 rent do to avoid tax penalties?

Tenants paying over ₹50,000 monthly rent to a resident landlord must deduct 2% TDS to avoid penalties and interest. TDS is deducted once a year, either in the last month of the financial year or tenancy, whichever comes first. The tax must be deposited within 30 days. Failure to deduct TDS attracts 1% monthly interest.