TDS · PROBLEMS AND REFUNDS
Lower or Nil TDS Certificate: When It Helps and How to Apply
Understand Form 128, supporting calculations and why approval is needed before reducing TDS.
By Vyapar Setu Online | Problems and refunds · 27 October 2026
TDS learning series · Problems and refunds · Article 24 of 25
Sometimes the standard TDS rate removes much more cash than your expected final tax. A lower or nil deduction certificate can address that gap, but only after the authorised officer approves it.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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