Section 197 — Lower TDS Benefit

Compare TDS at the normal rate with a lower-deduction certificate under section 197, and see the working-capital benefit of applying.

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Inputs

Expected receipts in the year (₹)

Normal TDS rate (%)

Estimated effective tax rate on income (%)

The effective rate reflects your actual expected tax as a % of receipts — typically far below the gross TDS rate for low-margin businesses.

Cash blocked released

₹0

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Comparison

Indicative. A taxpayer whose final liability is lower than the TDS otherwise deductible may apply in Form 13 for a certificate under section 197 authorising deduction at a lower (or nil) rate. This avoids large refunds and frees up working capital. The certificate is at the Assessing Officer's discretion. Confirm eligibility and apply in advance.