TDS Disallowance

Yes. If the agreement was revised in September, even then the total payment shall exceed the limit of Rs.120000/-  during the year. So you need to deduct the Tax. Because from April to August you were paying @ 13000/-, the TDS shall be deducted on that amount. And from September onwards also, you will deduct TDS on 9000/- because total payment of Rs. 128000/- , still above the minimum limit. So TDS is deductible.

you told rent agreement was revised in sept. but didnt tell ,its revised for which period

 wat tarun had said is correct

yes aggregate of payments in the year sud be considered

I have a quetion : A firm had invoiced us for Professional Services which is including rent that is the 40% of total value. We have deducted the TDS @ 11.33% on the total invoice value (Professional Services). My CA told me that these expenses would be disalolwed. My question is this : Is there a wayout to avoid all these disallowances etc?