Section 197 of ITA, 1961 : Section 197: Certificate For Deduction At Lower Rate
ITA, 1961
JavaScript did not load properly
Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.
Explanation using Example
Imagine a freelance graphic designer, Ms. Sharma, who earns income by providing services to various clients. One of her clients is a publishing company that regularly pays her for her design work. According to the Income-tax Act, the publishing company is required to deduct tax at source (TDS) on the payments made to Ms. Sharma under Section 194J, which pertains to fees for professional services.
However, Ms. Sharma anticipates that her total income for the financial year will be below the taxable limit after accounting for deductions and e...
Login to access all pages and read more content.
To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.
In fact, any online course, certificate program, diploma in International Law, Technology Law, or whatever-new-hype-they-invent is usually just marketing sugarcoat. Don't let them sell you a PDF or Recorded Content and call it empowerment.
A course designed to truly empower you should be accessible — and preferably, free. That's why KanoonGPT will launch a Free AI 101 for Law Professionals course.
Also, quick reality check: Indians earn in INR ₹₹₹ — why on earth are we paying in Dollars $$$ for AI tools ? 🤨 Something doesn't add up.
Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app
