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Declaration

Declaration for Lower or Nil TDS

A declaration to the payer requesting lower or nil deduction of tax at source, supported by a certificate under section 197.

DECLARATION FOR LOWER / NIL DEDUCTION OF TAX AT SOURCE

Submitted to [Deductor / Payer Name] in respect of payments liable to tax deduction at source under the Income-tax Act, 1961.

I/We, [Name of Deductee], holding PAN [PAN Number], residing/situated at [Full Address], do hereby declare as under:

I/We hereby declare that in respect of the payment of Rs. [Amount] receivable from you towards [Nature of Payment], tax may be deducted at a lower rate of [Rate]% / NIL rate in accordance with the certificate issued by the Assessing Officer under section 197 of the Income-tax Act, 1961, vide Certificate No. [Certificate Number] dated [Certificate Date], valid up to [Validity Date].

I/We confirm that the said certificate is in force and enclose a copy for your records. The particulars furnished above are true and correct.

_____________________
[Signature of Deductee / Authorised Signatory]
[Name]
Place: [Place]    Date: [DD/MM/YYYY]

Before you use it — fill in / check

  • Name of Deductee
  • PAN Number
  • Nature of Payment
  • Payment Amount
  • Certificate Number
  • Lower Rate

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.