Month of deduction for TDS on Rent when the rent paid exceeds Rs.2,40,000/- for FY2019-20

The TDS deduction is required with every month rent payment or payable when estimated rent payment is likely to exceed threshold 240000/- limit for FY

---- delayed payment-------

A taxpayer who is liable to deduct TDS will be liable to pay interest @ 1% per month from the date when tax is deductible till the date when tax is deducted.

A taxpayer who has deducted tax but not deposited the same to the government is liable to pay interest @ 1.5% per month from the date when tax is deducted to the date of deposit of the TDS.
(Part of the month is considered full month)

I concur with Mr kapadia's reply