What is the tax deducted at source (TDS) when a residential flat is given by an individual to a company on lease for residential purpose?

How often does the company need to issue TDS certificates to the owner?

Further, can the owner (an individual with salaried income) use this certificate to discount his taxes?

If yes, how?

If there has been loss of income from house and property after taking into consideration the rent, can a document be submitted to the tenant so there is no TDS?