84. Mr. P is a professional who is responsible for paying a sum of * 2,00,000 as rent for use of building to Mr. Harshit, a resident, for the month of February, 2021. The gross receipts of Mr. P are as under: From 01.04.2019 to 31.03.2020: * 55,00,000 From 01.04.2020 to 28.02.2021: * 45,00,000 Whether Mr. P is responsible for deducting any tax at source from the rent of 2.00.000 payable to Mr. Harshit