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Tax Notices

Paying more TDS than you owe, a Section 197 certificate can fix that.

When tax deducted at source is higher than your actual liability for the year, that money sits locked up until you file and claim a refund — sometimes for months. A Lower or Nil TDS Certificate under Section 197 lets you fix the deduction rate upfront, so your cash flow isn't the one funding the wait.

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Who this is for

NRIs selling property in IndiaFreelancers and consultants with high business expensesBusinesses with thin margins relative to gross receiptsLandlords with substantial deductions against rental incomeSenior citizens with income below the taxable threshold

Overview

Standard TDS rates don't know your actual tax liability — this certificate does

TDS is deducted at flat, standard rates regardless of your real income or eligible deductions — which often means far more tax withheld than you'll actually owe for the year. Section 197 lets you apply to the assessing officer for a certificate authorising a lower, or even nil, deduction rate, based on your estimated income and tax liability. It's especially valuable for NRIs selling Indian property, freelancers with high deductible expenses, and anyone whose effective tax rate sits well below the standard TDS rate. Approved certificates are typically valid for the financial year and specific to the deductor named.

Cash flow, not a refund claim

Get the correct amount deducted at source instead of overpaying and waiting for a refund after filing your return.

Application built on a defensible estimate

Your projected income and tax liability are calculated and documented in a form the assessing officer can act on with confidence.

Followed through to approval

We track the application after filing and respond to any clarification the department raises, through to certificate issuance.

Try it now

See your estimated tax in seconds

A quick estimate to get you started — for a precise number tailored to your situation, book a consultation

Tax regime

Annual income (₹)

₹

₹0₹25L₹50L+

Estimated tax payable

₹ 97,500

Effective rate 6.5% · new regime on ₹15,00,000

Taxable income₹ 14,25,000

Tax as per slabs₹ 93,750

Health & education cess (4%)+₹ 3,750

The New Regime saves you ₹ 1,59,900 compared to the Old Regime.

Illustrative estimate for FY 2025-26 — assumes salaried income eligible for the standard deduction, and includes the Section 87A rebate and 4% cess. Surcharge is applied at a flat rate without its own marginal relief. Does not account for other deductions or individual circumstances. Book a consultation for an exact figure.

Simple, from start to finish

How it works

Share your income and deductor details

Tell us about your expected income sources, deductors, and the estimated expenses or exemptions you're eligible for.

We assess your estimated tax liability

A CA computes your projected income and tax liability for the year to determine the rate you should actually be paying.

We prepare the application

Form 13 is prepared with the supporting computation and documentation the assessing officer will review.

We file and follow up until issued

The application is filed on the income tax portal, and we respond to any departmental query until your certificate is issued.

Typically 3–4 weeks from filing to certificate issuance — apply early in the financial year for the fullest benefit

Required documents

PAN and AadhaarITRs filed for the last 2–3 assessment yearsEstimated computation of income for the current yearDetails of the deductor(s) and nature of income/paymentProperty sale agreement, if applicable (for NRIs)Proof of expenses or deductions supporting the lower estimate

Questions

Frequently asked

01What happens if I don't apply and TDS is deducted at the standard rate?

Nothing goes wrong — you can still claim the excess back as a refund when you file your return. The downside is purely cash flow: that money stays with the department, typically for months, instead of being available to you through the year.

02Is there a deadline to apply for a lower TDS certificate?

There's no fixed statutory deadline, but the certificate only applies going forward from approval — so applying early in the financial year, before major deductions begin, gets you the most benefit.

03Will applying for this draw extra attention to my return?

No — Form 13 applications are a routine, well-established process under Section 197, reviewed on their own merits. It isn't a red flag; it's a standard facility available to any eligible taxpayer.

04Does the certificate apply to all my income, or only specific deductors?

A certificate is issued for a specified deductor and type of payment, based on the details in your application. If you have multiple deductors, each may need to be named, or separate applications made.

05Why book a consultation instead of handling this myself?

The certificate is only as good as the estimate behind it — understate your income and the department will question it; overstate your tax liability and you'll get a less favourable rate than you're entitled to. Getting the computation and supporting documentation right the first time avoids delays and repeated back-and-forth with the assessing officer.

Ready when you are

Let's figure out exactly what your situation needs.

Book a consultation and we'll walk through it together — clear next steps, no obligation. No pressure, no jargon, just a clear read on what applies to you.

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Standard TDS rates don't know your actual tax liability — this certificate does

Cash flow, not a refund claim

Application built on a defensible estimate

Followed through to approval

See your estimated tax in seconds

How it works

Share your income and deductor details

We assess your estimated tax liability

We prepare the application

We file and follow up until issued

Frequently asked

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