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Tds-lower deduction certificate (Income Tax)

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This query is : Resolved

Querist : Anonymous

( Querist )
25 October 2013

An Assessee has obtained lower deduction certificate u/s 197 for rendering services u/s 194J.

With respect to the above kindly clarify the following:
1. The amount specified in the certificate u/s 197 is Inclusive of TDS or Exclusive of TDS ?
2. Should the Deductor continue to deduct TDS at lower rate upto the limit specified in the Lower deduction Certificate
Should deduct TDS @ normal rate when he has knowledge that the payment will exceed the limit specified in Lower Deduction.


( Expert )
27 October 2013

1. the amount mentioned in the order is in relation to the bill amount ie amount including TDS.

2. Yes, till the billing reach the limit mentioned in the order, you deduct at lower rate.

3. once the payment exceed the limit, charge at normal rates.



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