Praveen J & Associates
TDS & TCS · Lower / Nil TDS Certificate (Sec 197)

Lower / Nil TDS Certificate u/s 197 — Apply via TRACES with CA Support

TDS zyada kat raha hai par tax liability kam? Section 197 certificate lekar lower / nil TDS deduct karwa sakte ho.

Form 13 preparation, income projections, AO submission aur follow-up — sab end-to-end.

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Common Problems Faced

Excess TDS blocking working capital

Refund delays every year

Complex Form 13 preparation

Justification & projection drafting

AO follow-up & queries

What is a Lower / Nil TDS Certificate?

  • Certificate u/s 197 authorising deductor to deduct lower / no TDS
  • Application via Form 13 on TRACES
  • Issued by jurisdictional Assessing Officer
  • Based on income & tax projection
  • Valid for specified period / payments

Who Should Use This Service?

NRIs selling property in India

Loss-making companies / startups

Entities with carry-forward losses

Professionals with refund history

Contractors with low margins

Benefits

  • Cash flow improvement
  • No refund waiting cycle
  • AO-issued legal authority
  • Vendor-friendly compliance
  • CA-led justification

Important Points

  • Apply BEFORE income receipt
  • Strong projections / docs needed
  • AO discretion based on history
  • Certificate is payee-payer specific
  • Renewal needed annually

Our Process

1

Assess eligibility & feasibility

2

Prepare projections & justification

3

File Form 13 via TRACES

4

Coordinate with AO

5

Deliver certificate to deductors

Documents Required

PAN & past ITRs / 26AS
Income & tax projections
Financial statements
TAN of deductors
Nature of payment details

Frequently Asked Questions

Provision to obtain lower / nil TDS deduction certificate.

Ready to move forward?

CA-led TDS & TCS support — fast, accurate, compliant.