Tds under section 194h

As this Section says TDS under Section 194H will be deducted at the time of credit of such income to the account of the payee or to any other account. "time of Credit of Income" indicates the current rate should be applied. I request other Eminent expert to add on this.

TDS u/s 194H needs to be deducted at the time of credit of such income to the account of the payee or at the time of payment of such income in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier.
If the credit is given to the account of payee as well as payment made in June then new rate shall apply

But if you account it in this year, then the expense would become prior period expense and entire amount would be disallowed for the purpose of income tax. Hence if you want to avoid this, you need to apply old rates only and also revise the TDS return if already filed.

If the invoice is of previous year then the same is prior period expense, Hence Disallowed as per Income Tax Act 1961.

regarding the provisions of TDS current rate @ 5% shall be deducted on the same 

Thanks for the clarification...