Lower or nil TDS certificate (India)

A certificate from the Indian tax officer that lets a payer withhold tax at a lower rate, or none, so that what is withheld matches the tax actually expected. Under the Income-tax Act, 2025 the payee applies for it under section 395(1) in Form 128 (formerly section 197 and Form 13, as the Income Tax Department pairs them); for a payment to a non-resident the payer can instead ask the officer to fix the chargeable part (section 395(2)). A non-resident seller of property applies before the sale, because the application cannot be processed once the withholding transaction is complete. As read on 2 October 2026; check with a Chartered Accountant.