• Deduction of TDS & Its deposition with the IT Department.

Sir,
1.My demised father rented out a house on rent to a Partnership(at will)firm on a rent of 30000 per month.Of the 30000,my father was supposed to receive Rs 15000 a month & rest 15000,was supposed to be deposited by the partnership firm with the person who lended out money for house construction.
2.The partnership firm was supposed to deduct Rs 5000 a year for house maintenance.The rest was supposed to be handed over to my father.
3.There are 3 legal heirs of my father-my mother,myself & my sister.
4.The partnership firm doesnt have a TAN number.
5.I enquired with the IT department,whether it had received the TDS that was supposed to be deducted from the house rent & deposited with the IT dept.
6.The concerned tenant has not been paying us house rent for over a year now(Rs 15000 a month),but he claims that he was paying house rent to my father who's no more since a year.
7.After enquiry,the IT department has said that the CONCERNED INDIVIDUAL owning the partnership firm has replied that "The accounts of the Firm is not audited"(The firm runs a business of fire & safety training school) & that "the provisions of TDS are not applicable in the case of an individual while paying rent".
This has been mentioned,by the concerned individual,when he has signed the tenancy agreement as the "Managing Advisor" of the partnership firm.
8.Then the IT Dept has cited section 1941 of the IT act 1961 & sec 44AB,clause (a),(b) & cited-"as per the above provisions an individual is to deduct tax at source from payment of rent as per provisions of section 1941 of the act,if his accounts have been audited during the financial yr immediately preceeding the financial year in which such income by way of rent is credited or paid."

That much information is given to me.

9.The tenancy agreement has been entered into by my father & Concerned person (his name qualified with "advisor" to the certain partnership firm he owns).And the agreement also contains the statement the the partnership firm is represented by the Concerned person.Thus in my view its a contract between my demised father & the partnership firm.

I wish to know-

1.Should this partnership firm have its account books audited or not.
2.Should it file its TDS
3.Should it deposit the money deducted as TDS from the house rent my father was supposed to receive with the IT dept & under what head in its returns?
4.I ve come to know from confidential sources that my father has never shown any house rent in his returns because he never received them & he has not claimed any benefit of TDS.
5.What legal steps can be taken against the Concerned individual(who has probably hoodwinked the IT department by posing as individual while signing as a partner for a partnership firm in the tenancy agreement) & what steps/response should I take/give to the IT department.Kindly advise.