197 Certificate – Rationale & Brief Analysis
What is 197 Certificate? The section 197 of Income Tax Act, 1961 provides the facility of non-deduction or lower deduction of tax. The assessee whose TDS is to be deducted… Read more »
Tag: 197 certificate
Advisory regarding Lower Deduction Certificate for Deductor(s)
Advisory for Deductors Deductors deduct tax at lower rate on payment/credit to deductee on production of certificate duly issued by assessing officers under section 197. Deductors quote such certificate number… Read more »