Nil or lower TDS deduction obtainable by payee through declaration under Section 197A or certificate under Section 197. 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.