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        Income Tax

        Section 197B - Lower deduction in certain cases for a limited period

        Income-tax Act, 1961
        Part B
        Deduction at source

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        Lower tax deduction at source applies to specified payments with temporarily reduced rates under legislative amendment. Section 197B mandates a temporary reduction in tax deduction at source by requiring deduction at three fourths of the rate otherwise specified under the listed TDS provisions, applying notwithstanding the specified rates in those sections for the limited relief period.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Lower tax deduction at source applies to specified payments with temporarily reduced rates under legislative amendment.

                              Section 197B mandates a temporary reduction in tax deduction at source by requiring deduction at three fourths of the rate otherwise specified under the listed TDS provisions, applying notwithstanding the specified rates in those sections for the limited relief period.


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