A lower or nil deduction certificate held by a supplier or customer (Form 128 under the Income-tax Act 2025, or Form 13 under the earlier Act). When TDS or TCS is computed on a bill or invoice, an Active certificate for the same party, company and section, valid on the document date and with enough remaining limit to cover the whole transaction, replaces the section rate: a lower-rate certificate withholds at its certified rate with remarks code A, and a nil certificate withholds nothing but still records a zero-tax register row with remarks code B. The certificate is ignored when the party has no PAN, and on a bill whose TDS amount is typed as an override. Each applied row's taxable amount is added to Consumed Amount, and the certificate becomes Exhausted when the limit is reached. Deductions are never recomputed when a certificate is added or changed later.
Fields
| Field | Label | Type | Required | What it does |
|---|
CertificateNumber | Certificate Number | Text | | The certificate number issued by the Assessing Officer. Required on save. The quarterly return copies it into every deductee row deducted under this certificate. |
ConsumedAmount | Consumed Amount | Currency | | Taxable amount already deducted under the certificate. Defaults to 0 and grows automatically at posting by each applied row's taxable amount; the certificate becomes Exhausted when it reaches Threshold Amount. Reversing a deduction does not reduce it. Cannot be negative or above Threshold Amount. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
Id | Id | Guid | Yes | |
IssuingForm | Issuing Form | PickList | | The form the certificate was issued on: 128 under the Income-tax Act 2025 (the default) or 13 under the earlier Act. Any other value is refused on save. Values: 128, 13. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Your own label for the certificate, for example the party and year. Not used in any statutory output. |
NilDeduction | Nil Deduction | Boolean | | On for a nil certificate: no tax is withheld, a zero-tax register row is still recorded with remarks code B, and no journal is posted for it. Cannot be combined with a rate above 0. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PartnerAccountId | Partner Account Id | Lookup → Account | | Your company the certificate applies to. It is not on the New form: it is filled from the creating user's default company and can be changed on the record page. A certificate with no company, or a different company from the document, is never applied. |
PartyAccountId | Party Account Id | Lookup → Account | | The supplier or customer holding the certificate. Required on save. It must be the same account as the supplier on the bill or the customer on the invoice for the certificate to apply. |
RateOverride | Rate Override | Currency | | The certified rate in percent that replaces the section rate. Required unless Nil Deduction is on, must be between 0 and 100, and must be empty or 0 on a nil certificate. |
RecordTypeId | Record Type | Guid, hidden | | |
SectionCode | Section Code | Text | | The statutory section the certificate covers, for example 194C. Required unless a TDS section is picked. It matches every rate row sharing that code, so filling it is the safer way to pin the certificate. |
Status | Status | PickList | | Active, Exhausted, Expired or Cancelled; defaults to Active, and only Active certificates are applied. Exhausted is set automatically when the limit is used up. Expired and Cancelled are only set by hand; nothing changes the status when Valid To passes. Values: Active, Exhausted, Expired, Cancelled. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
TdsSectionId | Tds Section Id | Lookup → TdsSection | | The TDS section row the certificate was captured against. Optional when Section Code is filled. It matches only that exact row, so when a section has two rate rows (individuals and others) a certificate pinned only here is skipped when the other row governs the transaction. |
ThresholdAmount | Threshold Amount | Currency | | The total taxable amount the certificate covers. Blank means no limit; when filled it must be greater than 0. The certificate applies to a transaction only when the remaining limit covers the whole transaction amount; otherwise the full section rate applies to the whole amount. |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
ValidFrom | Valid From | Date | | First date the certificate applies, compared with the document date. Blank leaves the start open. |
ValidTo | Valid To | Date | | Last date the certificate applies. Blank leaves the end open. Cannot be earlier than Valid From. Reaching it stops the certificate applying but does not change its status. |
Actions
| Action | Label | Type | What it does |
|---|
DeleteListRow | Delete | Delete | Delete |
EditHeader | Edit | EditInline | Edit |
EditListRow | Edit | Edit | Edit |
New | New | New | New |
