form 13 applied by non resident for obtaining lower deduction certificate of sale of immovable property. however before issuance of certificate. deductor has paid consideration to non resident deductee subject to 1% deduction and remitted the tax through his TAN and this was happened in the first quarter. subsequently AO issued lower deduction for 1% in Q2. my question is in which quarter TDS statements are required to be filed by deductor?
your expert opinion is required in this reagard