The TDS rate for Section 194-IA is 1% on the consideration for the transfer of any immovable property other than agricultural land. The TDS should be deducted if the consideration exceeds Rs 50 lakh. For the Section 194-IB, it's 5% of the rent paid for any land or building or both. The TDS should be deducted if the rent exceeds Rs 50,000 per month or part of a month.