Section 197 of ITA, 1961 : Section 197: Certificate For Deduction At Lower Rate

ITA, 1961

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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...

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