Tds on cha agent

Under Section 197 If the Assessing Officer is satisfied that the total income of the deductee justifies deduction of tax at a lower or nil rate.

Accordingly, the clause provides that the deduction shall be made in accordance with the certificate, until such certificate is cancelled by the Assessing Officer or the expiry of the validity of the certificate, whichever is earlier.

So CHA - Custom House Agent If Have A Valid Certificate Issued By His Respective AO Then Only Not Deduct TDS on Payment Made To CHA