In case of Co-owners of a property, the threshold limit of TDS u/s -194-I apply to each co-worker

In case of Co-owners of a property, the threshold limit of TDS u/s -194-I apply to each co-worker

Where property in question leased out to a bank was owned by various co-owners and each owner was having a definite and ascertainable share in property, threshold limit for purpose of deduction of tax at source under section 194-I would apply to each of co-owners separately - CIT v. SENIOR MANAGER SBI