The Central Board of Direct Taxes (CBDT) has introduced new rules regarding the process of obtaining Low Tax Deduction at Source (TDS) or No TDS certificates from the Income Tax (I-T) department, as per Notification No-2/2023 dated September 27, 2023. … Continue reading New Rule from 1 October 2023 for Low TDS or No TDS Certificate U.S.197 of I-T Act