Lower Deduction of TDS

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Querist : Anonymous

Querist : Anonymous (Querist)

18 February 2011 Which option should be selected in the column "Reason for non/ lower / Higher deduction" when there is lower deduction of TDS while preparing TDS return?

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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18 February 2011 Mention "A" for Lower /Non deduction on account of Sec.197

Mention "B" for Non deduction on account of Sec.197A

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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18 February 2011 Section 197- lower & non deduction provided by the department for the particular deductee through certificate

Section 197A- lower & non deduction provided by the department for the particular Categories of assessess by some general form like Form 15H/15G