pls let me know what is the procedure of getting lower tds deduction certificate, can any company avail this certificate or is there any specified categories of company can only be avail this certificate. is there any strict guidline by the IT Dept regarding the same.
26 August 2011
The provision of Section 197 allows to apply for lower or no deduction of tax from the concerned TDS ITO. You have fill up the forms and submit the various details which will be considered and a certificate will be granted to you