What this covers
Lower or nil deduction certificates are cash-flow tools. They must be obtained and shared with the deductor before payment, especially for NRI property sales and cross-border payments.
Situations this page is built for
- NRI selling Indian property.
- Professional expecting excessive TDS.
- Business with losses or low taxable income.
- DTAA lower withholding claim.
- Employer salary TDS reduction request.
Documents and details to keep ready
- Tax computation.
- Past ITRs.
- Sale deed or contract.
- Cost and deduction evidence.
- TRC/Form 10F for DTAA where relevant.
Process
Confirm applicability
Identify the exact tax year, financial year, state, portal, form, registration status, threshold, notice section or transaction type.
Reconcile records
Match portal data with books, invoices, challans, certificates, bank entries, payroll, AIS/Form 26AS, GSTR-2B or other source records.
Prepare the filing or response
Draft the return, declaration, registration, correction, computation, notice response or project scope with supporting evidence.
Track acknowledgement
Download acknowledgements, orders, certificates, challans, UDIN, ARN/SRN and follow-up communications for future audit trail.
Common mistakes
- Applying after TDS is already deducted.
- Not giving certificate to deductor.
- Assuming certificate applies to all payments.
- Weak computation support before AO review.
Lower TDS Deduction Certificate: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
FAQs
Which year should I use for Lower TDS Deduction Certificate?
Use AY 2026-27 for FY 2025-26 income under the Income-tax Act, 1961. Use Tax Year 2026-27 for FY 2026-27 income under the Income Tax Act, 2025.
What documents should I share with a tax expert?
Share the portal screenshot, exact year, income breakup, certificates, AIS/Form 26AS, notices, challans and any computation already prepared.
Can WorkIndex help me find a specialist?
Yes. Post a requirement with the legal year, records and deadline so experts can quote on the real issue instead of a generic page title.
Lower TDS Deduction Certificate: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for Lower TDS Deduction Certificate
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.
Lower TDS Deduction Certificate: year and source check
Last fact-checked: 25 May 2026.
AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.
Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.
What to verify for Lower TDS Deduction Certificate
- Correct financial year, assessment year or tax year.
- Taxpayer type, age category, residential status and business/profession status.
- Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
- AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
- Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
- Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.