TDS applicability on Printer rental charges - Income Tax

Dear Experts, Could you please advise on the applicability of TDS under the relevant section for the following transaction? ABC Ltd. rents a digital copier cum printer from XYZ Ltd. The terms of the agreement are as follows: Monthly rental fee: Rs 5000 per printer (includes 10,000 free A4 copies) Additional copies: Rs 0.75 per copy for any prints beyond the free allowance For the month of March 2025, ABC Ltd. uses the printer to print 20,000 A4 sheets. Please advise on the withholding tax (WHT) applicability under the relevant section, considering the following scenarios: a) If a single invoice is raised for the entire transaction. b) If two separate invoices are issued one for the rental charges and another for the printer usage charges. Kind regards, S Ram