LOWER / NIL TDS CERTIFICATE – INCOME TAX ACT 2025
Under the Income Tax Act 2025 (effective April 1, 2026), taxpayers can apply for Lower or Nil TDS Certificate using Form 128 (earlier Form 13 under Section 197) via TRACES portal to reduce or eliminate TDS if actual tax liability is lower. Ushma & Associates provides complete assistance. #LowerTDS #NilTDS #IncomeTaxAct2025 #Form128 #TRACESPortal #TDSCertificate #TaxCompliance #IncomeTaxIndia #ushmaandassociates Contact: +91-9910075924