https://www.taxtmi.com/forum/issue?id=109266 The query asks whether "specified rate" in clause 34a of Form 3CD means only rates in the Finance Act/DTAA or also concessional or nil rates under tax certificates. The reply adopts a functional interpretation: specified rate equals the applicable rate for the particular TDS provision-statutory, DTAA, or certificate-granted-and all expenses subject to TDS, including cases where tax is deducted below such applicable rate, must be disclosed in clause 34a. en-us Sun, 11 Oct 2015 14:00:29 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109266 The query asks whether "specified rate" in clause 34a of Form 3CD means only rates in the Finance Act/DTAA or also concessional or nil rates under tax certificates. The reply adopts a functional interpretation: specified rate equals the applicable rate for the particular TDS provision-statutory, DTAA, or certificate-granted-and all expenses subject to TDS, including cases where tax is deducted below such applicable rate, must be disclosed in clause 34a. Discussion-Forum Income Tax Sun, 11 Oct 2015 14:00:29 +0530 https://www.taxtmi.com/forum/issue?id=109266