Section 197 - Lower / nil TDS certificate

Lower / nil TDS certificate. Section 197 of the Income Tax Act 2025 sits in Chapter X (TDS and TCS (consolidated)). In force from 1 April 2026.

Key provisions

• *All persons making payments** that trigger the TDS provisions - employers, contractors, banks, tenants, buyers, and any person specified by the relevant TDS section. Government departments and individuals (in some cases) also become deductors.
• **Section 196** - immediately preceding provision in the same chapter.
• **Section 198** - immediately following provision in the same chapter.
• The full chapter spans Sections 160 to 199.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/197`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/197` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/197

{
  "act_2025_ref": "197",
  "old_reference": "Section 197, Income Tax Act 1961",
  "title": "Section 197 - Lower / nil TDS certificate",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}