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Lower deduction certificate

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(Querist)
13 May 2015 what is the last date of apply TDS Lower Deduction certificate.
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CMA. CS. Sanjay Gupta

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CMA. CS. Sanjay Gupta (Expert)
13 May 2015 There is no such last date for applying for TDS Lower deduction certificate.
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Soumitra Basu

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Soumitra Basu (Expert)
21 June 2015 YOU SHALL HAVE TO APPLY FOR LOWER DEDUCTION OF TDS UNDER SECTION 197 OF THE ACT ON THE FIRST MONTH OF THE FINANCIAL YEAR SINCE THE OPERATION FOR LOWER DEDUCTION SHALL BE APPLICABLE FROM THE DATE OF THE CERTIFICATE.
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