I have received a Lower TDS Certificate u/s 194I from my Owner/Lessor and the same is applicable for the period from 6th Jan22 to 31st Mar22. Now I am in receipt of Jan22 rental invoice and charges pertain to the period 1st Jan to 31st Jan22. In this example can you advice if I should be deducting TDS at the standard rate of 10% or should i apply the Lower TDS Rate as per the Certificate.
Regards
CAclubindia
