An employee needs to submit the PAN of the landlord if the total rental payment for a year exceeds INR 1,00,000. If the monthly rental payment is more than INR 50,000 then the employee needs to deduct TDS at the rate of 5% u/s 194IB and need to file Form 26QC. In the case of the NRI Landlord, an employee needs to deduct TDS on payment and the TDS Return in Form 27Q needs to be filed every quarter. Tenants paying rent to NRI landlords must deduct TDS at 30% before making a payment towards rent.