Can we apply for lower tcs certificate for section 206c(1f)

yes, you can apply for lower TCS certificate

But U/s 206C(9), the new section 206C(1F) is not mentioned for applying lower certficate

Please refer the amendment applicable from 1st June,2016.

I have checked the latest act in Income Tax website itself. 206C(IF) is not included in 206C(9)

Again will check and confirm you.

Hi,

Sorry, I misinterpretated the amendment effective from 1st june 2016. Thanks for correcting me.

Yes, We cannot applied for lower TCS certificate in the said case.