Tag Archives: 197 certificate

197 Certificate – Rationale & Brief Analysis

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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 »

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 »