Lower and nil tax withholding or collection certificates require eligibility, tax liability review, and payment-specific limits.

Rules 209 and 213 provide certificate-based mechanisms for no deduction, lower deduction and lower collection of tax. Rule 209 allows specified Indian branches to seek no-deduction certificates subject to assessment, return-filing, no-default and income-entitlement conditions. Rule 213 requires Form No. 128 and permits consideration of estimated tax liability, tax history, existing liabilities and available tax credits. Certificates are payment-, recipient- and amount-specific, remain valid for the stated tax-year period unless cancelled, and may be issued in an applicant's name where details of numerous deductors are unavailable.

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