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 or Should deduct TDS @ normal rate when he has knowledge that the payment will exceed the limit specified in Lower Deduction.