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Lower TDS Deduction Certificate

Lower TDS Deduction Certificate Services in India

Apply for Lower TDS Certificate

Start Bharat helps you obtain a Lower TDS Deduction Certificate under Section 197

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    OverviewIn India, TDS is often deducted at flat rates — even when your actual tax liability is much lower. Businesses, professionals, and contractors can legally apply for a Lower Deduction Certificate (LDC) under Section 197 to reduce TDS or claim nil deduction on specific income streams. Start Bharat handles the full process — from eligibility check to form filing and department follow-up — ensuring that your cash isn’t unnecessarily blocked with the government.

    Cr Cash Flow Saved via LDC Approvals
    10 +
    LDC Applications Processed
    10 +
    Approval Rate With Proper Documentation
    0 %

    Who Is This For?Start Bharat’s Lower TDS Certificate service is ideal for income earners who face high TDS despite low tax liability.

    Professionals, Consultants & Contractors Facing 10% TDS

    Individuals who provide services and have high TDS deductions that exceed their final tax dues.

    Companies With High-Value Transactions on Interest, Rent or Commission

    Firms receiving large rental income, interest, or brokerage subject to heavy monthly TDS.

    Businesses With Exemption-Linked Income or Losses

    Startups or exporters that operate under tax holiday schemes but still face TDS on vendor payments.

    Entities With Marginal or Nil Tax Liability This Year

    Companies running in loss, break-even mode, or carrying forward depreciation who don’t owe actual tax.

    NRIs & Foreign Companies Receiving Indian Income

    Non-residents who qualify for treaty benefit or nil tax but face standard 20–30% TDS at source.

    Solutions OfferedStart Bharat’s service ensures you legally reduce or eliminate excess TDS deductions.

    • Eligibility Assessment Based on Financials & Projections
    • Preparation of Application in Form 13 (Online)
    • Calculation of Tax Liability Under Section 197
    • Preparation of Annexures & Justification Sheet
    • Document Compilation & Upload in Digital Format
    • Department Liaison & Follow-Up for Assessment
    • Issue & Download of LDC With Validity Period
    • Support for Sharing Certificate With Deductors

    Benefits Getting an LDC improves your cash flow, reduces refund dependency, and prevents deduction mismatch.

    Improves Monthly Cash Flow & Working Capital

    Reduced TDS means more money stays in your hands every month instead of getting locked with the department.

    Prevents Excess TDS That Takes Months to Refund

    Instead of waiting for refund post ITR filing, you reduce the deduction in advance — saving time and interest loss.

    Legally Reduces Tax Deducted at Source

    The certificate is issued under Section 197 and is accepted across all TDS sections — it’s completely lawful.

    Helps in Vendor Negotiations and Timely Payments

    With LDC, you avoid billing confusion and make yourself a preferred party for finance teams and payers.

    Minimizes Reconciliation Errors in 26AS/GSTR

    Matching TDS deducted vs received becomes simpler, improving ITR accuracy and refund claims.

    Essential for Loss-Making or Tax-Exempt Businesses

    Avoids paying tax when you’re not liable due to loss carryforward or income under exemption schemes.

    Step-by-Step ProcessStart Bharat ensures your LDC application is correct, complete, and approved in record time.

    #1.

    Submit Past ITR, Income Estimate & Deduction Details

    We review your past tax filings, upcoming contracts, and expected TDS to assess the need for reduction.

    #2.

    File Form 13 With Annexures on TRACES

    Our team compiles all forms, annexures, projections, and uploads them online under the correct TDS section.

    #3.

    Liaise With Department for Approval Process

    We follow up with the Assessing Officer, respond to queries, and clarify tax calculations as needed.

    #4.

    Get LDC and Share With Clients or Deductors

    Once approved, the certificate is downloaded and shared with relevant parties to apply the new deduction rate.

    Frequently Asked Questions

    We’ve amassed a large number of frequently asked questions (FAQs)

    It’s an official certificate issued by the Income Tax Department under Section 197 to reduce or eliminate TDS on certain income streams.

    Any individual or business expecting excess TDS deductions compared to actual tax liability — including NRIs, companies, and professionals.

    Past ITRs, income projections, Form 26AS, TDS certificates, financial statements, and relevant contracts or invoices.

    Generally 10–25 working days depending on documentation, officer queries, and submission timelines.

    You can submit it to deductors (clients/vendors) who must then apply the reduced or nil TDS rate mentioned in the certificate.

    No. It applies only to income types mentioned in your application — like interest, rent, commission, or professional fees.

    Get StartedLet Start Bharat help you get your Lower TDS Certificate and keep more of your income — legally, confidently, and fast.