TDS Exemption: New Rule & Form 13 for Lower Deduction Certificate .

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Getting TDS exemption or lower deduction certificate is now getting tougher as the Central Board of Direct Tax (CBDT  ) has notified new Income Tax Rule 28AA ,  effective from 01/04/2011,   for issue of lower deduction certificate u/s 197(1) of the I T Act.Under Rule 28A a person can apply for lower tax deduction certificate…

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