Section 197 Certificates Cannot Be Denied Based on Overturned Assessments: Delhi HC Clarifies
What if your cash flow is blocked today because of a tax demand that no longer legally exists? The Delhi High Court has now given a clear answer—and major relief—to taxpayers seeking Section 197 (Lower/Nil TDS) certificates. Background: Why Section 197 Matters for Businesses Section 197 of the Income-tax Act, 1961 allows eligible taxpayers to…