Lower deduction of tds

This query is : Resolved

Ashish gupta (Querist)
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21 August 2013 sir, my query is,i have issued a single lower deduction certificate stating my 3 clients , on which lower deduction was applicable with limits. one of the above client said that the this certificate will be issued separately i.e one for one client basis and hence said it invalid. department said that certificate was correct in all respect.

is there any clarification on this matter.

C A S.S.Agarwal, M.Com.,LL.B,

C A S.S.Agarwal, M.Com.,LL.B, (Expert)
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21 August 2013 If separate certificate is issued that what is the difference. Once the name of the party is written in the Certificate and against each name period from which lower deduction is to be made then it is all right and there is no defect in the certificate it is a valid one.

You provide the certificate with the forwarding to the parties and with a copy to the issuing authority