TDS and TCS relaxation powers establish notifications, binding guidelines, chargeable-sum determinations, and lower or nil certificate procedures.

Section 400 consolidates powers to relax TDS and TCS requirements. The Central Government may notify specified payments, receipts, persons, or classes for nil or lower deduction or collection. The Board may issue binding guidelines to remove implementation difficulties, notify cases requiring determination of the proportion of a non-resident payment chargeable to tax, and prescribe applications, conditions, and connected matters for lower or nil deduction or collection certificates. The framework unifies notifications, guidelines, chargeability determinations, and certificate procedures.

---

---

---