In TRACES under my statements menu Declaration to deposit lower TDS is provided.
? is this declaration. when and under what conditions this is used.
Pl. enlightern 
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Deposit lower tds -when -traces
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If u have lower TDS certificate of your client then kindly mention Lower TDS certificate No. in TDS return in case where TDS deducted at rate lower (At rate specified in Lower TDS Certificate) then it is mentioned in relevant section.
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