Lower Deduction TDS Certificates

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Provisions of section 197 of the Income Tax Act, 1961 provides taxpayers the facility of lower tax rate or NIL deduction of TDS (TDS exemption).

If at the time of filing returns, the tax payer realizes that his tax liability is considerably less than what he actually paid, then he can claim the refund for the same. However, in case where the tax payer thinks that his tax liability for the year will be NIL or less than TDS rate applicable on a particular source of income, section 197 and 197A permits him to apply for a lower rate of TDS or no TDS. Taxpayer claiming low rate or no TDS needs to submit the application to the Assessing Officer (AO) in the prescribed Form-13.At Tax Shooter, we offer assistance at every step and assure seamless solutions. Contact us today to know more.

Benefits of Filing ITR

  • Use as address proof: ITR receipt sent to your registered address can be used as residential proof.
  • Easy bank loan documentation process: Income tax return makes it easier for banks to assess your source of income when you apply for loans like an auto loan, home loan etc.



You are required to fill the details in our simple online questionnaire and submit documents.


Our Authorized representative will call you after receiving your request and will inform you about procedure and required documents


You are supposed to submit all the required documents and we will file income tax return with the Income Tax Department on your behalf


Your Income Tax return along with acknowledgment will be provided to you via email and courier.

Frequently Asked Questions

As per section 206AA, a declaration in Form No. 15G or Form No. 15H is not a valid declaration, if it does not contain PAN of the person making the declaration. If the declaration is without the PAN, then tax is to be deducted at higher of following rates:
  • At the rate specified in the relevant provision of the Act
  • At the rate or rates in force, i.e., the rate prescribed in the Finance Act
  • At the rate of 20%
No time limit has been specified under the income tax act so far for submission of application for lower TDS deduction certificate. However, if assessee is in receipt of regular income on which TDS is deducted then it is advisable to apply for lower TDS certificate at the beginning of financial year.
Once the certificate has been issued by the AO, then it shall be valid for the rest of the financial year. Application can be made and certificate can be issued for a particular financial year and next year, assesse has to follow the same process.
Yes, the residential status of a person earning income is very much relevant for determining the taxability of such income in his hands.
Taxability of any income in the hands of a person depends on the following two aspects:
  1. Residential status of the person as per the Income-tax Law
  2. Nature of income earned by him.
Hence, residential status plays an important role in determining the taxability of the income
For the purpose of Income-tax Law, an individual can have any one of the following residential status:
  1. Resident and ordinarily resident in India (also known as resident)
  2. Resident but not ordinarily resident in India
  3. Non-resident
Every year the residential status of the taxpayer is to be determined by applying the provisions of the Income-tax Law prescribed in this regard and hence it may be happen that in one year the individual would be a resident and ordinarily resident and in the next year he may become non-resident or resident but not ordinarily resident and again in the next year his status may change or may remain same.

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