Lower tds deduction certificate

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To get this type of certificate you have to follow some procedures

For applying lower TDS certificate to the TD department, following documents are required to be submitted:

1. Covering letter disclosing nature of business of the company, reason for company should get lower TDS certificate and also details of the party with their correct address & TAN.

1. New Form 13 

1. Estimated financials & computation of Total Income 

1. Audited financials for the last 3 Years 

1. Tax Audit Report of the Last 3 Years 

1. Income tax return acknowledgment of last 3 Years 

1. E TDS return acknowledgment for last 2 years of all the 4 quarters. 

1. In case of any short payment of TDS in last 3 years, proof of the payment of TDS. 

1. Copy of application & certificate obtained for earlier years.

After submitting the aforesaid application to the TDS department, the AO will review your documents and they may ask further queries & documents to satisfy that your company is eligible for getting the lower TDS certificate. 

It must be noted that AO is not bound to issue TDS certificate, once the application had been filed. The AO issue the certificate based on the merit on case to case basis. 

You must provide the correct TAN of all the parties for whom you want the TDS certificate as now a days, department are issuing only system generated certificate based on the TAN.