Understanding the Lower Deduction Certificate Process R Pareva & Company provides informational guidance on the concept and process of obtaining a lower deduction certificate under the Income Tax Act. A lower deduction certificate is issued to taxpayers whose estimated tax liability is lower than the standard TDS rate, helping them avoid excess tax deduction. Topics include the purpose and application of a lower TDS deduction certificate, the documentation required, and the typical assessment parameters used by tax authorities. https://www.rpareva.com/lower-deduction-certificate