Lower Deduction of TDS

This query is : Resolved

Prayag Vaity (Querist)
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18 February 2011 Which option should be selected in the column "Reason for non/ lower / Higher deduction" when there is lower deduction of TDS while preparing TDS return?

Sunil Kr. Sanganeria

Sunil Kr. Sanganeria (Expert)
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18 February 2011 I think you must have deducted lower TDS because recipient has obtained a certificate from his Assessing Officer authorised the payer to deduct tax at a lower rate.

The receipient has also submitted a copy to you on that basis you dedct lower Tax.

Section under which receipient obtained certificate is 197.

Mention certificate obtained u/s 197

C.A.Javid Patel

C.A.Javid Patel (Expert)
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18 February 2011 yes correct you have to mentioned certificate no.

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