{"id":3249,"date":"2019-12-26T13:00:05","date_gmt":"2019-12-26T07:30:05","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=3249"},"modified":"2019-12-26T13:00:05","modified_gmt":"2019-12-26T07:30:05","slug":"section-197-and-197a","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/","title":{"rendered":"Section 197 And 197A Of The Income-Tax Act"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">If you are a supplier of some services and your recipient is deducting some amount from your payment in the name of TDS and you want to understand this then this article will help you a lot. In this article, we will discuss, What is TDS and how the whole process works and whether there is any way by which your TDS would not be deducted and many other related matters. I have made this article in the form of the FAQ. So let\u2019s Begin\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3251\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Section-197-And-197A.png\" alt=\"Section 197 And 197A\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Section-197-And-197A.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Section-197-And-197A-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/12\/Section-197-And-197A-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#What_is_TDS\" title=\"What is TDS?\">What is TDS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#How_to_apply_for_such_an_application_under_section_197\" title=\"How to apply for such an application under section 197?\">How to apply for such an application under section 197?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#Whether_any_person_can_apply_for_the_certificate_under_section_197\" title=\"Whether any person can apply for the certificate under section 197.\">Whether any person can apply for the certificate under section 197.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#Following_is_the_detail_which_is_to_be_validated_by_the_deductor_in_the_certificate_issued_by_the_Assessing_Officer\" title=\"Following is the detail which is to be validated by the deductor in the certificate issued by the Assessing Officer.\">Following is the detail which is to be validated by the deductor in the certificate issued by the Assessing Officer.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#Section_197A\" title=\"Section 197A\">Section 197A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#Forms_15G_and_H\" title=\"Forms 15G and H\">Forms 15G and H<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"What_is_TDS\"><\/span><b>What is TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">TDS means Tax deducted at source. There are many people even in your friend circle who earns a lot of income but did not pay the correct amount of tax to the government. The government has already known this fact. So, in the Income-tax Act, the lawmakers have specified some services under which a person provides such services then the recipient shall deduct some prescribed amount as mentioned in the income tax act and deposit it to the government within 7 days from the end of the month in which such amount was deducted. The recipient would pay the rest of the amount to your account. Also, there is no need to worry about such a deducted amount because of the same amount, you can claim in your <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">income tax return<\/a>. So, by doing this, the government knew about the whole transaction. Such deducted amount is called Tax deducted at source or TDS. In other words, <\/span><span style=\"font-weight: 400;\">Tax Deducted at Source<\/span><span style=\"font-weight: 400;\"> is a process under which the recipient of some specific services as mentioned in the Income-tax act and who is liable to pay salaries, commissions, interest on investments are bound to deduct a certain percentage from the gross value of the services, before making such payments to the payee. This percentage of income that is deducted is called Tax Deducted at Source. Let me explain it with the example:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mr. Nikhil is providing some professional services to AKT Associates for a consideration of Rs.50 Lakhs in December 2019. In this situation, Mr. Nikhil is a service provider and <a href=\"https:\/\/aktassociates.com\/\">AKT Associates<\/a> is a service recipient. So, In the month of December 2019, it is the duty of the recipient that they should deduct the TDS @ 10% under section 194J on Rs.50 Lakhs and paid the rest of the amount i.e. Rs.45 Lakhs to Mr. Nikhil and deposit Rs.5 Lakhs within 7 days from the end of the month in which TDS was deducted i.e. 7<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> January 2020 to the government Account.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this case, At the time of filing of the return, Mr. Nikhil can claim the amount of Rs.5 Lakhs and the same amount shall be reduced from his total liability.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hence the process of TDS is being introduced by the<\/span> <span style=\"font-weight: 400;\">Income Tax department<\/span><span style=\"font-weight: 400;\">, <\/span><span style=\"font-weight: 400;\">to ensure that tax evasion is curbed. This is like an advance tax that the<a href=\"https:\/\/aktassociates.com\/blog\/taxpayers-in-india\/\"> taxpayer<\/a> is paying to the government.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Let\u2019s summarise:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>TDS is deducted on a prescribed percentage as per the nature of service which ranges from <\/b><span style=\"font-weight: 400;\">1% to 30% and such deducted amount will be shown in Form 26AS.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Do not consider it as a burden because suppose if the TDS would not be deducted from your income then your advance tax liability would be of higher amount but know the advance tax liability is being calculated total tax liability minus TDS. Hence actually TDS could ease out the financial burden right at the time of filing income tax.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">However, the problem arises for those persons whose income does not even fall in the taxable bracket or others whose tax liability could be less than the TDS amount. They also did not require to file the Income-tax return but for claiming the refund amount, they will have to file the return.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">However, this will block their capital for some period until the refund has been granted to them. So, this article will help that assessee who is falling in the above-mentioned categories i.e. where there is no tax liability at all or where the tax liability is less than the TDS, the<a href=\"https:\/\/aktassociates.com\/blog\/the-taxation-laws-amendment-ordinance-2019\/\"> Income Tax Law<\/a> gives an option under Section 197 of the Act where the assessee can obtain a certificate from the Assessing Officer (AO) for either a Nil or a low rate of TDS by way of an application. Let\u2019s understand it in detail.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"How_to_apply_for_such_an_application_under_section_197\"><\/span><b>How to apply for such an application under section 197?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As we already discussed above that Section 197 of the <\/span><span style=\"font-weight: 400;\">Income Tax Act<\/span><span style=\"font-weight: 400;\"> provides an option to the person whose TDS has been deducted or to be deducted, can apply for the NIL TDS or less rate of TDS. To apply for the same, they have to use form 13 and after filing it should be submitted to his assessing officer.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Whether_any_person_can_apply_for_the_certificate_under_section_197\"><\/span><b>Whether any person can apply for the certificate under section 197.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The service provider whose services have been listed in the income tax act shall be eligible for such an application.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>Note:<\/strong> TDS has not deducted on goods hence there is no question for claiming the relief for those people who are engaged in goods.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The section list has been given below in which the person, having taxable income, can apply under Section 197:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any individual earning income as specified in Section 192, 193, 194, 194A, 194C, 194D, 194G, 194H, Section 194-I, 194J, 194LA, 194LBB, 194LBC, <a href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-195\/\">195 of the Income Tax<\/a> Act such as income by way of salary, insurance commission, dividends, rent, etc. can make an application for TDS exemption\/lower rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Yes, you heard it right, even under section 192, you can apply for the certificate. Section 192 is used for TDS deduction under salary. In simple words, by giving the certificate under section 197, your employer did not deduct the TDS from your salary.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Now, the main question arises, how to apply for the Nil TDS or<a href=\"https:\/\/aktassociates.com\/blog\/tds-certificate\/\"> lower TDS certificate<\/a>. In the following I have bifurcated the whole process into the simple steps:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">1. To avail lower\/No TDS, the taxpayer needs to file an application in Form 13 with the Income Tax authority to his Assessing Officer. Following are the details which required to be furnished in this Form 13:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Name and PAN of the assessee\/taxpayer<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Giving details of the Reason for claiming the certificate\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mention the estimated tax liability for determining the eligibility to claim such certificate as per the existing income tax slabs<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The details of payment of tax for the last three years<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Details of the advanced tax paid like Challan serial number or BSR code<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Amount deducted\/collected as<a href=\"https:\/\/aktassociates.com\/blog\/tcs-under-gst\/\"> TDS or TCS<\/a> for the current assessment year<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/yearly-compliance\/it-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2340\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing.png\" alt=\"Income Tax Return filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Income-Tax-Return-filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">2. The application is disposed of by the assessing officer within 30 days.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. Where the assessing officer has satisfied with the details furnished by you, the assessing officer shall issue a certificate with which you can attach to the tax invoice to justify his claim for a lower tax deduction.<\/span><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Following_is_the_detail_which_is_to_be_validated_by_the_deductor_in_the_certificate_issued_by_the_Assessing_Officer\"><\/span><span style=\"font-weight: 400;\">Following is the detail which is to be validated by the deductor in the certificate issued by the Assessing Officer.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><span style=\"font-weight: 400;\">The deductor needs to validate the following details in the certificate, to be able to process the assessee\u2019s request for Low\/No TDS:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">PAN of the deductee as it is on the certificate<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Certificate number<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The validity of such certificate with the relevant financial year<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Validate the threshold limit on the certificate<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Upon validation, the Assessing officer shall raise the Flag A in the statement for issuing certificate u\/s 197 and Flag B for a certificate under section 197A.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">It is to be noted that once the certificate has been issued for that particular financial year from the date of issue then it would be ceased to exist only in the case where the assessing officer canceled the same.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Also, it is advisable for you to apply for the TDS relaxation at the beginning of the financial year although there is no due date for making the application under section 197.<\/span><\/p>\n<h3><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2288\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Online-TDS-Return-Filing.png\" alt=\"Online TDS Return Filing\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Online-TDS-Return-Filing.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Online-TDS-Return-Filing-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/10\/Online-TDS-Return-Filing-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Section_197A\"><\/span><b>Section 197A<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Section 197A specifies that for any individual, not being a firm or a company, to apply for an exemption of TDS deduction on his\/her income from the interest on deposits with the scheduled banks in India if such income is below the taxable limit as per the current income tax slabs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Mostly it is seen that the person whose earning is only from the bank deposits need this certificate because they could not have any other income. As per section 80TTA, an individual earning the interest income for more than Rs.10,000 and Rs.50,000 for senior citizens from saving bank account shall be required for this form.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Forms_15G_and_H\"><\/span><b>Forms 15G and H<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For the above-specified person, as per Section 197A, those individuals whose age is below 60 years can submit a declaration utilizing Form 15G and Where the individuals are having the age of 60 years or more (senior citizens) submit using Form 15H.\u00a0 Also, a declaration is required to be submitted from the exemption of TDS on their interest income. These forms can also be used for the submission of the request for<a href=\"https:\/\/aktassociates.com\/blog\/tds-exemption-types-procedure-due-dates-and-penalty\/\"> TDS exemption<\/a> on withdrawal of EPF, Insurance commission earned rental income and income from corporate bonds and post office deposits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">I hope this article has explained to you everything that you need to know. Still, if you have any doubts about this issue, then you can ask us on WhatsApp or Email. We will be happy to assist you.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you are a supplier of some services and your recipient is deducting some amount from your payment in the &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Section 197 And 197A Of The Income-Tax Act\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/#more-3249\">Read more<span class=\"screen-reader-text\">Section 197 And 197A Of The Income-Tax Act<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":3253,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section 197 And 197A Of The Income-Tax Act AKT Associates<\/title>\n<meta name=\"description\" content=\"Meaning of\u00a0 TDS Form is required claim certificate under section 197 Form 13 for section 197 Form 15G and 15H for section 197A Services for which certificate can be claimed\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 197 And 197A Of The Income-Tax Act AKT Associates\" \/>\n<meta property=\"og:description\" content=\"Meaning of\u00a0 TDS Form is required claim certificate under section 197 Form 13 for section 197 Form 15G and 15H for section 197A Services for which certificate can be claimed\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/section-197-and-197a\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta 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