Lower Deduction of TDS

This query is : Resolved 

22 September 2009 HEllo to all,
I want to ask a querry, that, a person receiving professional fees is falls under 10.30% TDS rate u/s 194J. But the income of the person is below taxable limit i.e. 1,80,000/-, so can he apply to income tax department for no deduction of tax at source?
If yes, then whats the procedure for the same.
Thanks in advance

22 September 2009 NO
He Can't
You have to claim refund from the department


22 September 2009 Please refer Para 175.5 of 32nd edition of Singhania's Ready Reckoner

As I understand, Sec 197 provides for obtaining Certificate from ITO for no deduction.

22 September 2009 I do agree with Mr. K V Subba Rao. There is scope forr application in Form 13 for for no tax or lower tax deduction at source.

22 September 2009 Agree with the views of Mr.Rao and Mr. Mukherjee.

22 September 2009 The person can apply to ITO to obtain the certificate

22 September 2009 Agree with Experts.

23 September 2009 Ok thanks To all,


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