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TDS on payment to non-residents

This query is : Resolved 

An entity paid Rs 100 to to a non-resident in the month of April 2019 and did TDS @ 35.88% (rates applicable as on that date). Now in December, it is making an additional payment of Rs 100 and will do TDS @ 42.74% (current rates). Is the client required to pay the differential TDS of ~7% (pertaining to the first payment)?

If yes, will interest u/s 201(1A) apply?


TDS rate will be applicable based on rate effective as on a particular date. No differential treatment of rate of TDS is needed.

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