Which two of the following are correct in terms of rate of tax deduction at source (TDS)?

a) Income by way of winning from horse race: @ 30%

b) Insurance Commission: @ 10%

c) Rent of Plant & Machinery @ 5%

d) Rent of furniture: @ 5%

Choose the correct option from the following: 

TAX DEDUCTED AT SOURCE (TDS):

The concept of TDS was introduced with an aim to collect tax from the very source of income. As per this concept, a person (deductor) who is liable to make payment of specified nature to any other person (deductee) shall deduct tax at source and remit the same into the account of the Central Government. 

TDS Rates under Section 194I:

Rates of the tax deduction depend on the nature of payment and are given below:

Under Section 194-I, rent on Land or building or furniture or fitting is 10%, however, the Official question of UGC has mentioned it as 5% and considered the option to be correct.