Nil and lower tax withholding certificates apply through prescribed applications, while qualifying non-resident unit income receives condition-based non-deduction.

Rules 209 and 213 provide certificate-based mechanisms for nil or lower tax deduction and lower tax collection through prescribed applications. Eligibility may depend on tax compliance, return filing, absence of outstanding dues, branch operations, estimated tax liability, prior tax payments and available credits. Special conditions apply to specified entities, registered non-profit organisations and dividend income. Rule 210 separately exempts qualifying income from specified Unit Trust of India units from TDS where acquisition is funded through permitted non-resident account funds or foreign-currency remittances in compliance with foreign-exchange law.

---

---

---