NRI Tax · TDS
Lower TDS Certificate India
Apply for lower or nil TDS on property sale and rent before buyers deduct 20%+ — CA-prepared Section 197 applications for NRIs in USA, UK, Canada, UAE, and Australia.
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Selling property in India? See our Sell Property in India service — AI-guided exit, TDS, mutation, 15CA/CB & repatriation handled end-to-end.
What you get
5 Mn $ +
Penalty saved
2 Mn $ +
Tax saved
500+
Case litigations handled
2000+
NRI Returns
Our Process
How the Lower TDS Certificate Works
Document Examination
After successful application submission, the Income Tax Assessing Officer (AO) examines all submitted documents — ITR copies, Form 26AS, income computation statements, and supporting financial records.
Talk to our advisor →Documents submitted:
Additional Information Request
The Assessing Officer may seek additional information, clarifications, or documents to verify your income projections, existing TDS credits, and the genuineness of your lower deduction claim.
Talk to our advisor →AO may request:
Certificate Issuance
If satisfied with the submission, the Assessing Officer issues the Lower TDS Certificate under Section 197 of the Income Tax Act. The certificate specifies the lower deduction rate applicable to your income.
Talk to our advisor →Certificate includes:
Apply the Certificate Rate
The lower deduction rate specified in the certificate must be presented to each deductor (buyer, tenant, bank). They are then legally required to deduct TDS at the lower rate instead of the standard NRI rates.
Talk to our advisor →Post-certificate steps:
Checklist
Documents Required
Your mobile number
E-mail address
Copy of your PAN card
TAN of each deductor making payment
Copies of income tax returns
Income computation for 3 preceding years
Form 26AS copies for 3 previous years
Financial statements & audit report (if applicable)
Projected P&L and income estimate for current year
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FAQs
Lower TDS Certificate Questions NRIs Ask
Section 197 allows NRIs to apply for a certificate directing buyers/payers to deduct lower or nil TDS on rent or property sale when actual tax liability is lower.
Without a lower TDS certificate, buyers may deduct 20%+ TDS on sale consideration, blocking cash flow until refund. A certificate reduces upfront deduction.
NRIs expecting net taxable income below TDS rates — e.g. after exemptions on long-term gains — may qualify. We assess eligibility.
Processing often takes 2–4 weeks from online application. We file with supporting computations.
Certificates are issued for specific payers/sections. We apply for the correct buyer and transaction.
We plan timelines or structure compliance payments where possible. Early consultation is critical.
Yes. Lower TDS on rent under section 197 for NRIs with net taxable income below standard deduction rates.
CA-prepared computations and follow-up with assessing officers for NRI property sellers and landlords.
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