TDS and TCS relaxation framework consolidates notification powers, binding guidelines, chargeability determinations, and lower or nil certificate rules.

Section 400 consolidates powers to relax TDS/TCS requirements through notifications exempting specified payments, receipts, persons or classes of persons from deduction or collection, or subjecting them to lower rates. The Board may issue binding implementation guidelines with prior governmental approval, notify cases requiring determination of the taxable proportion of payments to non-residents, and prescribe applications and conditions for lower or nil deduction or collection certificates. The framework is stated to be structural and consolidatory without substantial change to the underlying powers.

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