TDS ON Professional Fee (194J)

Guddu (35 Points)

01 February 2008  
In some cases of Advance party payment in April'07 , we have deducted TDS on Professional fee on advance basis at existing prevailing rate @ 5% but when advance has being adjusted on June onwards after invoices come then the current exicsting rate has been increased (i.e @ 10%), IS again TDS deduction liability would occur on Advance amount at partial rate of increament(i.e @ 5%)?