TDS exeption on rent paid to father

Mayank Baxi (9 Points)

12 May 2021  
My son is working with MNC.

He is paying rent to me.

His company does not allow exemption for TDS at source.

My query are 2.
1) can company refuse not to allow TDS at source ?

2) We are left with claim the refund in filing the return, which will be in our hand after nearly 15 months. Does this come with any interest?

MAYANK BAXI
9377768464