https://www.taxtmi.com/article/detailed?id=16139 Section 197 permits nil or lower TDS certificates to prevent excessive withholding where the taxpayer's likely liability is lower than the rate otherwise deductible. Rule 28AA requires a holistic assessment of estimated income, past tax history, existing demand and its enforceability, and refunds due, so the decision is not made mechanically. A rejection based solely on outstanding demand is not a proper exercise of discretion where the order does not address the taxpayer's submissions or the enforceable character of the demand. The revised regime is described as adding disclosure safeguards through Form 128. en-us Sat, 04 Apr 2026 08:58:46 +0530 Sat, 04 Apr 2026 08:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16139 Section 197 permits nil or lower TDS certificates to prevent excessive withholding where the taxpayer's likely liability is lower than the rate otherwise deductible. Rule 28AA requires a holistic assessment of estimated income, past tax history, existing demand and its enforceability, and refunds due, so the decision is not made mechanically. A rejection based solely on outstanding demand is not a proper exercise of discretion where the order does not address the taxpayer's submissions or the enforceable character of the demand. The revised regime is described as adding disclosure safeguards through Form 128. Articles Income Tax Sat, 04 Apr 2026 08:58:46 +0530 https://www.taxtmi.com/article/detailed?id=16139