Tds deduction under section 197

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Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2014 Lower rate of TDS deduction ,which authority shall issue lower Deduction of TDs and what is validity period of certificate.

Nikhil Kaushik (Expert)
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10 October 2014 the jurisdictional AO(TDS) issues the certificate. the validity varies from case to case.

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