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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Nil or lower TDS deduction obtainable by payee through declaration under Section 197A or certificate under Section 197.</h1> A payee whose estimated tax liability justifies nil or lower deduction may furnish a declaration to the deductor requesting nil deduction under Section 197A, or alternatively apply to the assessing officer for a nil or lower deduction certificate under Section 197, with either mechanism serving as the procedural basis to reduce TDS on rent in accordance with the payee's anticipated tax liability.

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