TDS and TCS relaxation powers enable notified nil or lower rates and structured certificate procedures.

Section 400 consolidates powers to relax TDS and TCS obligations. The Central Government may notify specified payments, receipts, persons, or classes of persons for nil or lower deduction or collection. With prior approval, the Board may issue binding implementation guidelines and notify cases requiring determination of the taxable proportion of payments to non-residents, with deduction limited to that portion. The Board may also prescribe the circumstances and conditions for lower or nil deduction or collection certificates.

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