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No deduction / Lower Rate Deduction of TDS

Application for No or Lower Deduction of TDS allows taxpayers to request reduced or nil tax deduction on eligible income. Approval helps improve cash flow by avoiding excess tax deduction at source.

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Overview

No deduction / Lower Rate Deduction of TDS

If the Income of any person or sum payable to any person is subjected to deduction of tax at source (TDS) at the time of credit or at the time of payment at the rates in force under different sections of the Income tax Act, 1961 then the person may make an application to the Income tax Officer for lower deduction / no deduction of TDS and if the Income tax Officer is satisfied that the total income of the person justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, the Income tax Officer shall, give to him certificate under section 197 of the Income tax Act, 1961 as may be appropriate. Once the said certificate is obtained from the Income tax Officer than the person will submit the same with the person responsible for paying the income and he shall, until such certificate is cancelled by the Assessing Officer, deduct income-tax at the rates specified in such certificate or deduct no tax, as the case may be.

FAQ

Frequently Asked Questions

What is a Lower or Nil TDS Certificate under Section 197?
A Lower or Nil TDS Certificate is issued by the Assessing Officer under Section 197 of the Income Tax Act, 1961 allowing the taxpayer to receive income with reduced or zero TDS deduction if their total income justifies it.
Who can apply for a Lower TDS Deduction Certificate?
Any individual, company, firm, or taxpayer whose income is subject to TDS and whose estimated tax liability is lower than the TDS rate can apply for a Lower or Nil TDS Certificate.
How to apply for Nil or Lower TDS under Section 197?
The application for Lower or Nil TDS is filed online in Form 13 through the Income Tax portal. The Assessing Officer verifies income details before issuing the certificate.
What is the validity of a Section 197 TDS Certificate?
The Lower or Nil TDS Certificate is generally valid for the financial year mentioned in the certificate unless cancelled earlier by the Assessing Officer.
What happens after receiving the Lower TDS Certificate?
After receiving the certificate under Section 197, the taxpayer must submit it to the deductor. The deductor will then deduct TDS at the lower rate or not deduct TDS as specified.

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Application

Application for Advance Ruling No deduction / Lower rate deduction of TDS Rectification of mistake u/s 154 Revision u/s 264 Settlement Application -Form 34B Allotment of TDS and TCS Number