Lower Deduction Certificate Overview

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2025-11-26 15:57:55 -

Lower Deduction Certificate Overview | R Pareva & Company

A lower deduction certificate is an important compliance tool under the Indian Income Tax Act, designed to ensure that tax is deducted at source in a manner that reflects the actual tax liability of the taxpayer. In many situations, the standard TDS rate applied by deductors may exceed the tax payable by the recipient, resulting in unnecessary cash flow pressure and the need to claim refunds at...

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