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TDS / TCS

Lower or nil deduction certificate

Application to the assessing officer for a lower TDS rate on receipts.

Lower deduction certificate

Overview

Typical time2–4 weeks
Documents4 to upload
DeliveredOnline · client portal
Reviewed bySenior expert

Application to the assessing officer for a lower TDS rate on receipts.

What's included

  • Eligibility analysis
  • Form 13 application on TRACES
  • Estimated income and tax working
  • Follow-up with the assessing officer

Information we need

You fill this in at checkout after signing in. Fields marked * are mandatory. Ordering for a client of yours? Enter their details – the invoice can go to you or directly to them.

Entity KYC

  • Type of entity *
  • Legal name (or proposed name) *
  • Trade / brand name optional
  • PAN of the entity optional
  • GSTIN optional
  • CIN / LLPIN / registration no. optional
  • Date of incorporation / birth optional
  • Registered / business address optional
  • City optional
  • State *
  • PIN code optional
  • Email *
  • Mobile *

Authorised person

  • Full name (as on PAN) *
  • Mobile number *
  • Designation optional
  • Email optional
  • PAN optional
  • DIN / DPIN optional

For Lower or nil deduction certificate

  • Financial year *2026-27 · 2025-26 · 2024-25 · 2023-24 · 2022-23
  • Payers who deduct tax from you optional
  • Expected receipts this year (₹) optional
  • Estimated tax liability (₹) optional

Documents usually needed

Upload these in the client portal after ordering – scans or clear phone photos are fine.

  • Financial statements for the last 3 years
  • Estimated income for the current year
  • Details of deductors and expected receipts
  • Last 3 years' returns and assessment orders

As per law

Law and sections

  • Income-tax Act, 1961 for income up to FY 2025-26; the Income-tax Act, 2025 applies from tax year 2026-27 (1 April 2026)
  • Section 197 (TDS) and section 206C(9) (TCS); Form 13

Who must comply

  • Recipients whose actual tax liability is lower than the TDS that will be deducted

Time limits

  • Apply on TRACES before payments start; certificates are for a financial year

If it is missed

  • Without a certificate, full TDS is deducted and money is blocked until the refund

General information based on the law as at October 2026. Rules and due dates change, so we confirm the current position before starting your work.

How it works

  1. Add to cartAdd this and any other services you need.
  2. Sign in or create your accountContinue with Google, or register with email – mobile and email are verified once.
  3. Entity KYC & service detailsFor your business or a client of yours. Choose who gets the GST invoice.
  4. Pay securelyBank transfer or UPI – the invoice is emailed instantly.
  5. Upload documents & trackUpload the checklist in the client portal; an expert starts and you see every step.
TDS / TCS

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