Certification of Lower TDS
A Certificate of Lower TDS (Tax Deducted at Source) is issued under Section 197 of the Income Tax Act, 1961, allowing eligible taxpayers to receive payments with lower or nil deduction of TDS. This is especially important for entities with lower tax liability or losses, helping them manage cash flow better by avoiding excess TDS deductions and long refund cycles.
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Benefits
Improved Cash Flow
Prevents unnecessary deduction of TDS, helping maintain liquidity.Avoids Refund Delays
Reduces the hassle of claiming refunds during ITR filing.Compliance with Section 197
Ensures legal compliance while receiving lower/nil deduction benefit.Beneficial for Contractors & Freelancers
Ideal for entities with lower taxable income or seasonal revenues.Professional Handling
Our experts streamline the entire certification process for you.
🛠️ Process of Registration
Eligibility Assessment
We assess your financials and income structure to evaluate qualification under Section 197.Document Preparation
Collection and verification of required documents for application.Online Application Filing
Filing Form 13 via TRACES portal with all necessary details.Liaison with Income Tax Department
Follow-ups and submission of clarifications as required.Certificate Issuance
Delivery of the approved certificate and guidance on its usage.
Documents Required
PAN Card
Latest Income Tax Return & Computation
Financial Statements of the last 2–3 years
Details of income where TDS is applicable
Estimated income for the current year
Tax deduction details (Form 26AS)
Copy of earlier Lower/Nil TDS Certificate (if available)
TDS Deductor’s Details
What You’ll Get
Expert Team with Tax Law Expertise
Transparent Pricing and Process
100% Online & Hassle-Free Filing
Assistance in Handling Tax Officer Queries
Quick Turnaround Time
Dedicated Support from Start to Finish
Frequently Asked Questions
Any taxpayer with lower estimated tax liability than the TDS deduction amount can apply under Section 197.
The certificate is valid for the financial year in which it is issued unless stated otherwise.
Yes, a new application must be filed each financial year for fresh certification.
Yes, NRIs can apply if they receive income in India and meet eligibility criteria.
Typically, 15–30 working days depending on the assessing officer and documentation.
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