https://www.taxtmi.com/forum/issue?id=1046 The central issue is whether a Tax Deduction Certificate's lower rate applies only to amounts up to its prescribed threshold with the higher withholding rate applying solely to the excess, or whether exceeding the threshold requires applying the higher rate to the entire payment. The operative guidance is that the certificate's plain wording governs the manner of deduction and that the taxpayer should seek clarification from the issuing authority; negotiation with the payer or administrative or judicial remedy are practical options. en-us Tue, 03 Mar 2009 19:14:37 +0530 Thu, 23 Jan 2025 15:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1046 The central issue is whether a Tax Deduction Certificate's lower rate applies only to amounts up to its prescribed threshold with the higher withholding rate applying solely to the excess, or whether exceeding the threshold requires applying the higher rate to the entire payment. The operative guidance is that the certificate's plain wording governs the manner of deduction and that the taxpayer should seek clarification from the issuing authority; negotiation with the payer or administrative or judicial remedy are practical options. Discussion-Forum Income Tax Tue, 03 Mar 2009 19:14:37 +0530 https://www.taxtmi.com/forum/issue?id=1046