Lower Deduction Certificate (LDC) Services

Avoid Excess TDS | Unlock Cash Flow | Expert LDC Assistance for NRIs, Businesses & Individuals

At LegalTax Coin, we understand how frustrating it can be when tax deducted at source (TDS) exceeds your actual tax liability. This common issue, especially in cases involving NRI property sales, loss-making businesses, or low-income individuals, results in unnecessary fund blockage and the hassle of claiming refunds later.

That’s where the Lower Deduction Certificate (LDC) under Section 197 of the Income Tax Act comes in—and we’re here to help you get it without stress.

🔍 What is a Lower Deduction Certificate (LDC)?

A Lower Deduction Certificate is a certificate issued by the Income Tax Department that allows the payer to deduct tax at a lower or NIL rate on payments made to you. It prevents the excess deduction of TDS when your actual tax liability is less than what is usually deducted.

“Why pay more tax upfront when you’re not liable for it later?”

Whether you're a non-resident selling property in India, a business with losses, or a low-income earner, obtaining an LDC ensures that TDS is deducted only to the extent necessary—protecting your cash flow and compliance.

💼 When Should You Apply for an LDC?

LDC is particularly useful in situations like:

• ❌Loss-making businesses
• 📉Carried forward losses from past years
• 💸Net income below the basic exemption limit
• 🌍Sale of property in India by an NRI
• 🏢Foreign companies receiving payments without having a PE in India
• 💼Freelancers or consultants with irregular or low income

This list is not exhaustive. If excess TDS is affecting your finances, LDC can help.

✅ Benefits of Obtaining a Lower Deduction Certificate

✨ No Excess TDS Deduction – Avoid unnecessary fund blockage.
📄 No ITR Filing (in some cases) – If TDS is NIL and your income is below the threshold.
🚫 Avoid Scrutiny – Especially useful for NRIs; reduces the chance of future assessment issues.
💰 Better Cash Flow Management – Keep your working capital intact.
🔐 Tax Compliant – Avoid future disputes and refund delays.

📌 Why Choose LegalTax Coin for LDC Services?

At LegalTax Coin, we’re more than tax consultants—we’re your compliance partners. Here’s why clients trust us:

🧾 End-to-End LDC Support
From filing Form 13 online to answering AO queries, we handle it all.

🌐 Expertise with NRIs & Foreign Entities
We’ve helped numerous NRIs and foreign companies obtain LDCs efficiently and smoothly.

⏱ Quick Turnaround
Time-sensitive transaction? We expedite your application process and ensure fast action.

🔒 Data Confidentiality Guaranteed

“Let your money work for you—not sit locked as excess tax.”
– Get your Lower Deduction Certificate today with LegalTax Coin.

📞 Talk to Our LDC Experts Today!

Confused about how to apply for Form 13 or whether you're eligible for TDS at a lower rate? Don’t worry—we’ve got your back.

📧 Email us at: ________

Our team will help you navigate the process of obtaining a Lower Deduction Certificate in India with ease.