TDS On Arrear Rent

Satyam Kumar Jha (15 Points)

03 April 2024  
Dear Friends need some clarification on TDS on arrear Rent payment..
As we all know this is the starting of a new financial we have to close previous year books of accounts..
Previous year I was paying rent of Rs. 18000 p.m hence no question of TDS but as per agreement actual rent was 21000 pm now we are going to pay arrear rent..
please suggest TDS applicable only on arrear amount or whole payment....