TDS and TCS relaxation enables notified lower or nil withholding, binding guidance, and certificate procedures.

Section 400 consolidates powers to relax deduction and collection of tax at source. The Central Government may specify payments, receipts, persons or classes for nil or lower-rate deduction or collection. The Board may issue binding guidelines, notify cases requiring determination of the chargeable proportion of payments to non-residents, and prescribe conditions and procedures for lower or nil deduction or collection certificates. The provision substantially retains earlier enabling powers within a unified TDS and TCS framework.

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