When TDS is deducted at a rate lower than the prescribed rate and no reason for lower deduction is given by a deductee/ payee then it is considered as Short Deduction. Always look out for any short deduction and pay them before filing an e-TDS Return otherwise you will receive a notice from the IT Department for the same.
For example, XYZ Pvt Ltd needs to make a payment of Rs. 4,50,000 to Atul as rent on the property. Here the applicable TDS rate is 10%. And if XYZ Pvt Ltd deducts TDS at 5% without any reason for lower deduction given by Atul. Then, in this case, it will be considered as a short deduction. And there is a very good chance that XYZ might receive a notice from the IT Department for Short Deduction.