Lower deduction certificate

Kunal Pansari (Accountant) (1037 Points)

20 September 2018  
I am paying rent to a company and also deducting 10% TDS on the same.

Now, the company has availed a Lower Deduction Certificate which says that TDS to be deducted at 2%

Section Code mentioned in Lower Deduction Certificate is 194IB

But, as I get audited under 44AB, I am deducting TDS U/S 194I

Now, do I need to deduct TDS at 10% or 2%?