How to Apply for a Lower Tax Deduction Certificate?

Neethi V. Kannanth , Last updated: 13 May 2021  
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According to section 197 of the Income Tax Act, 1961, when the actual tax payable on the income of the assessee is lower than the TDS to be deducted by the payer as per, then the assessing officer, if satisfied that the recipient of such income justifies the deduction of income tax at any lower rate

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Neethi V. Kannanth
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Category Income Tax   Report

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