Guidelines for correct reporting of 197 Certificates while submitting TDS Statements

Please refer to the following guidelines for correct reporting of 197 Certificates:

  • The Certificate Number should be of 10 digits with Alpha-numeric structure. Please refer to the following examples:
    • Correct Format 1111AA111A;
    • Incorrect Format: 1111AA111A/194C
  • Certificate Number should be valid during the period for which it is quoted.
  • The Certificate Number should be for the same PAN, Section Code and Section Rate for which it has been mentioned in the statement
  • Threshold limit Amount of the Certificate should not be exceeded.
  • Please ensure that the Certificate is not expired. Please refer to the following illustration:
    • Lower deduction Certificate under section 197, issued in April 2013 (e.g. Certificate Number – 1) stands cancelled by Assessing Officer on 10/11/2013.
    • A fresh certificate Under Section 197 (e.g. Certificate Number – 2) is issued with effect from 11/11/2013.
    • Deductor quotes Certificate Number – 2 against the transactions recorded during the period from 01/11/2013 to 10/11/2013 in Q3 TDS statement.
    • Deductor should have quoted Certificate Number – 1 for the transactions conducted till 10/11/2013.
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