03 November 2009
The certificate was for concessional rate as the stipulated tds rate was 15% for Individual/Huf and 20 % for other recipient till 30.09.09.
Since TDS rate became 10% wef 01.10.09 & u r having the old certificate obtained by landlord it would be better for the landord to either apply for revision of certificate or to surrender the certifiacte.
Till then deduct tds and deposit at 10% rate as expert Sharma said.