Friends,
While preparing etds/etcs return, there is coloumn of "Non-deduction/ Lower-deduction" in deductee details.
Value should be "A" if 'lower deduction' or 'No deduction' is on account of a certificate under section 197 and "B" if 'no deduction' is on account of declaration under section 197A. Value can be 'B' only for section 194, 194A, 194EE & 193
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