ExpressTDS || Process to Verify Lower Deduction Certificate
The Section 197 Certificate, commonly known as the Lower Deduction Certificate (LDC), is a key provision under the Income Tax Act that allows taxpayers to avail a Nil or reduced rate of Tax Deducted at Source (TDS) on their income.
Steps to Validate the Certificate
Step 1: Login and Select the Deductor
- Log in to ExpressTDS website.
- From the Deductor Master list, select the company/deductor for which the TDS return is being prepared.
Step 2: Start Filing
- Navigate to the Return Summary section.
- Click Start Filing.
- Choose the appropriate Form (e.g., 26Q), quarter, financial year, and type (Regular or Correction), then click Submit.
Step 3: Create the Return
- Click the View option to initiate the return creation process.
Step 4: Add the Lower Deduction Certificate Details
- Ensure the Certificate Number and Rate entered match exactly with the details provided in the certificate issued on the portal.
Step 5: Compute and Review
- Navigate to the Computation and Health section to validate all details.
Step 6: Verify the Lower Deduction Certificate
- Click on the Verify option for the Lower Deduction Certificate.
- Enter the Captcha and proceed with the verification.
- Once completed, the status will display as Valid or Invalid. If invalid, correct the details and re-verify.
We hope this clarifies the process.
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