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Jul 10, 2021 · Section 197 of the Income Tax Act, 1961 allows the taxpayer the facility of NIL or Lower tax rate deduction of TDS (or TDS exemption). In order to apply for this you need to submit Form 13 to the assessing officer.
A Section 197 certificate, granting reduced or zero Tax Deduction at Source (TDS), typically lapses within the fiscal year of its issuance. Validity extends from the date of issuance until March 31st, the conclusion of the Indian financial year.
Jun 4, 2024 · The Section 197 Certificate, often called the Lower Deduction Certificate (LDC), is a significant provision under the Income Tax Act. It enables taxpayers to benefit from a Nil or reduced Rate of Tax Deducted at Source (TDS) on their income.
197 is the smallest prime number that is the sum of 7 consecutive primes: 17 + 19 + 23 + 29 + 31 + 37 + 41, and is the sum of the first twelve prime numbers: 2 + 3 + 5 + 7 + 11 + 13 + 17 + 19 + 23 + 29 + 31 + 37.
Circular No. 197/09/2023- GST. Circular Category: CGST. Circular Year: 2023. The genesis of the introduction of GST in the country was laid down in the historic Budget Speech of 28th February 2006, wherein the then Finance Minister laid down 1st April, 2010 as the date for the introduction of GST in the country.
An assessee must complete Form 13 to get a NIL or lower TDS certificate under section 197. Such a certificate is issued by the Income Tax Department if the assessee’s estimated tax liability justifies no deduction tax or deduction of tax at a lower rate.
What are the Factors of 197? - Important Notes, How to Calculate Factors of 197 using Prime Factorization. Factors of 197 in Pairs, FAQs, Tips, Solved Examples, and more.
Feb 7, 2022 · Bharat Sanchar Nigam Limited (BSNL) has announced a new prepaid recharge plan, priced at Rs. 197. The new plan offers a validity of up to 100 days and 2GB of high-speed data per day. Alongside, users will also get free unlimited calls and free SMS messages.
Dec 26, 2009 · However, instances are being brought to the notice of Board that the AOs are issuing certificates for lower or non-deduction of tax at source under Section 197 indiscriminately, in contravention of relevant Income Tax Rules and Instructions.
The Table of 197 is the multiplication table that shows the multiples of the original number. Table 197 can be obtained by the repeated addition method. Find 197 tables with examples, at BYJU’S.
