First of all TDS need not to be deducted by Individual and HUF whose account are not subject to TAX audit.
Now in case the payment made intially was not likely to cross the thereshold limit of Rs. 180000 ie rent paid was Rs. 15000 but when the rent was increased to Rs. 18000 total rent to be paid is goin to cross the limit of Rs. 180000 so the TDS has to deducted in the month of increment of rent. Ie. in the month of OCT
As per SEC 194I
AMOUNT PAID / CREDITED LIKELY TO BE PAID / CREDITED DURING THE FINANCIAL YEAR IS MORE THAN RS. 180000.
if the above condition is satisfied than liability to deduct the TDS arises
Liability in the month of OCT will be 90000*10% Rs. 9000 + 18000*10% Rs. 1800 = 10800
Others month = Rs. 1800
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