Tds on advance rent

X Ltd is a company which receives Rs. 300000 as Rent  and  Rs. 150000 is Advance rent during the F.Y.2012-13. The tennant has deducted TDS on the whole amount of Rs. 4,50,000 @ 10 %. (45,000). As per the agreement the Advance amounting of Rs, 1,50,000 is to be adjusted  for the last 6 months of  rent payable before vacating the premises. ( if decided to vacate on 31.03.14 the same is to be adjusted from Oct '13 to March' 2014.)  However the question arises with regard to whether  TDS amounting of Rs. 15000 on Advance can be adjusted while computing the Tax liability for the  F.Y. 2012-13 or Not since  Rs. 150000 will be kept as a liability till adjusted  , can be taken as income in the last 6 months of expiry of the lease period. Kindly suggest.