In our company we deduct TDS @ 2%, then the party may be an Individual or Company 2% rate is fixed for all. This year however there were some defaults found in TDS deduction there were some short deductions made by us under Non Company category, My question is when we are already deducting TDS at a higher rate i.e. 2% instead of 1% how will we be in default when already excess TDS has been deducted. Where TDS deduction should be 10,000/- we have deducted 20,000/- as per the higher rate then how can we come in default. If at all there is any default the same will be adjusted against higher rate.Please clarify if i am wrong.