Too much TDS blocking your cash flow? We apply for a Lower Deduction Certificate under Section 197 so tax is deducted at a reduced rate.
When TDS on your receipts is higher than your actual tax liability, cash gets locked up until you claim a refund. A Lower Deduction Certificate under Section 197 (applied in Form 13) directs your payers to deduct TDS at a reduced or nil rate — freeing up working capital.
This is especially valuable for NRIs selling property, contractors, and low-margin businesses. GovYapar builds the projection, files Form 13, and obtains the certificate.
A real Chartered Accountant handles the filing end-to-end.
We estimate your actual liability.
Application submitted with support.
We follow up for the certificate.
Payers deduct at the lower rate.
Anyone whose TDS is far higher than their real tax — NRIs selling property, contractors, and thin-margin businesses especially.
Typically for the financial year specified. A fresh application is needed each year — we remind and renew.
It can be nil or reduced depending on your projected liability and the officer’s assessment. We build a strong case.