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Lower witholding Tax Application under section 197
The CBDT, to relieve the burden on NRI income tax assesses, issued an order on 31 March 2020 relaxing the requirements for applying for certificate u/s 197 for applying lower rate or no TDS or TCS for the FY 2020-21. Section 197 provides the format for an application to be made by the assesses for a lower or zero rate of TDS.
Application for section 197 for reduction of TDS rate for Non-Resident Individuals. It also nudges the taxpayers to stop using tax evasion measures. The TDS