Lower Deduction Certificate

Lower Deduction Certificate

Form 13 application for lower or nil TDS deduction — consultation and full filing support.

Online support Clear checklist Transparent pricing

About our Lower Deduction Certificate service

When TDS is deducted at the standard rate but your actual tax liability is much lower — common for NRIs selling property, businesses with thin margins, or anyone whose income is largely exempt — your money gets locked up with the government until you file a return and claim a refund months later. A Lower/Nil Deduction Certificate under Section 197 fixes this at the source.

TaxClear obtains Section 197 certificates so tax is deducted at your correct, lower rate from the start. We assess your expected income and actual tax, prepare and file Form 13 on the TRACES portal with supporting computations, respond to the Assessing Officer\'s queries, and get the certificate issued to you (and your deductor/buyer). This is especially valuable for NRIs selling Indian property — where standard TDS on the sale value can be several times the actual capital-gains tax — turning a large refund-wait into correct deduction upfront.

Pricing

Lower Deduction Certificate Plans & Pricing

All prices include taxes.

Start with only 20% advance. The remaining professional fee is payable after the computation is prepared and approved, but before filing.

Prices are starting prices and may vary depending on the complexity, transactions and records involved.

Not sure which plan applies to you?

Book a consultation and we will review your specific case, documents and requirements before confirming the right Lower Deduction Certificate plan for you.

Final pricing for complex cases may be confirmed after document review. Prefer email? Send an enquiry.

Why clients trust TaxClear

M/s. SHUBHAM PANKAJ & CO — led by Shubham Goyal

🔒 Your documents and data are handled securely and confidentially.

“Shubham and his team made my ITR filing very smooth and simple. Excellent support throughout.”

— Rahul Mehta, Mumbai (ITR Filing)

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— Priya Sharma, Delhi (GST Services)

“M/s. SHUBHAM PANKAJ & CO is one of the best firms for tax and accounting support. Highly recommended.”

— Aman Gupta, Bangalore (Accounting)
What's Included

Everything covered in your service

Clear scope before work starts

You receive a practical document checklist and service scope before filing, drafting or submission.

Online process

Share documents securely online and get support through email or Google Meet.

Transparent pricing

Pricing shown on the page is clearly stated with taxes included.

Post-service support

Basic acknowledgement, filing status and next-step guidance are included after submission.

Process

How your work will be handled

Share query

Send your requirement through email or the secure contact form.

Document review

We review facts and share the exact checklist for your case.

Filing / drafting

Your return, form, reply or application is prepared carefully.

Submission support

You receive final confirmation, acknowledgement and next steps.

FAQ

Common questions about Lower Deduction Certificate

It is a certificate from the Income Tax Department authorising your payer to deduct TDS at a lower rate (or nil) instead of the standard rate, because your actual tax liability is lower. It is obtained by filing Form 13 on TRACES with supporting income and tax computations.
NRIs selling Indian property (where standard TDS is on the sale value, not the gain), businesses with low margins facing high TDS on receipts, contractors, and anyone whose TDS significantly exceeds their real tax liability and who wants to avoid locking up money in a refund.
Standard TDS on an NRI property sale is deducted on the entire sale consideration and can be several times the actual capital-gains tax. A Section 197 certificate limits deduction to roughly the real tax on the gain, freeing up a large amount of cash at the time of sale rather than months later.
Details and computation of expected income, the nature of the receipt/transaction, prior returns and Form 26AS, and transaction documents (e.g. the sale agreement for property). We prepare the full computation and application.
It typically takes a few weeks after filing, depending on the Assessing Officer and how promptly queries are answered. For property sales, we recommend applying well before the planned transaction date. We manage the follow-up to keep it moving.
Yes. The certificate is usually issued for a specific deductor (for example, the buyer of your property) and a specified amount and rate. We ensure it is issued correctly so the deductor can rely on it.

Need help with Lower Deduction Certificate?

Talk to Shubham Goyal — expert consultation at ₹299. All prices include taxes.

The ₹299 consultation fee will be adjusted against your final professional fee when you proceed with any TaxClear.in service.