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Lower deduction certificate

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I am paying rent to a company and also deducting 10% TDS on the same.

Now, the company has availed a Lower Deduction Certificate which says that TDS to be deducted at 2%

Section Code mentioned in Lower Deduction Certificate is 194IB

But, as I get audited under 44AB, I am deducting TDS U/S 194I

Now, do I need to deduct TDS at 10% or 2%?
Replies (2)
irrespective of whether u r getting audited u/s 44AB
since the co has produced lower deduction certificate
u r suppose to deduct TDS at the rate of 2%
but the section mentioned in certificate is 194IB, and I am deducting under 194I


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