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This article applies to selling in: India

ASSPL: Lower TDS certificate

Amazon Seller Services Private Limited ('Amazon'), with permanent account number AAICA3918J, has obtained a lower tax deduction at source certificate ('Lower TDS Certificate') for the financial year 2021 -2022 from the Income-Tax Department for the period August 11, 2021 to March 31, 2022. This Lower TDS Certificate is applicable on the fees you pay to Amazon. In this regard, you may have already received an intimation from the Income-Tax Department into your ‘TRACES’ inbox. In furtherance to the Lower TDS Certificate, please deduct and deposit taxes on the fees paid or payable to Amazon (up to the limit specified in the Lower TDS Certificate) during the above period, at the rate and threshold specified in the Lower TDS Certificate.

1. How can the lower tax deducted at source ('TDS') certificate be downloaded?

Lower TDS certificate can be downloaded and verified from the TRACES portal. Log in to the TRACES portal using the deductor's login details, then go to the Downloads section, enter the Permanent Account Number (‘PAN’) of Amazon Seller Services Private Limited (‘Amazon’ - AAICA3918J), and download the certificate.

The complete process is available on TRACES here: https://contents.tdscpc.gov.in/en/download-197-certificate.html#.

2. For which period does the lower TDS certificate apply? What happens to the tax that is already deducted before receiving lower TDS certificate?

Lower TDS Certificate is applicable from August 11, 2021 to March 31, 2022 ('Certificate Period'). You should apply Lower TDS Certificate on fees paid or payable to Amazon up to the limit specified in the said certificate. This Lower TDS Certificate does not cover the period before August 11, 2021. You can follow the rate mentioned in the said certificate while deducting taxes (TDS) on the fees paid or payable to Amazon during the Certificate Period.

3. Can Lower TDS Certificate rate be applied if the payment is made under a different tax deduction account number (TAN) of sellers other than the one specified in Lower TDS Certificate?

No, the Lower TDS Certificate rate will not apply to the payments made by you if TAN used by you for TDS is not covered in the said certificate. Please intimate us if your TAN has changed.

4. If taxes are deducted under a different section than the one for which Lower TDS Certificate is received, can the Lower TDS Certificate rate be applied?

No, the Lower TDS Certificate rate will not apply if the payments are made by you under a different section than that covered in the said certificate.

5. Can unutilized amount as provided in Lower TDS Certificate for Financial Year (“FY”) 2021-22 be utilized in FY 2022-23 or subsequent year?

No, unutilized amount, if any, cannot be utilized in subsequent years.

6. Is this lower TDS certificate applicable to the new TDS rules introduced under section 194-O of the Income Tax Act, 1961?

No, this lower TDS certificate and FAQ are applicable to the fees paid/payable by you to Amazon and does not apply to the new TDS rules under section 194-O of the Income Tax Act, 1961. For more information, please see Tax Deducted at Source (TDS) FAQ.

7. How will the tax deducted be reported in the quarterly TDS statement (TDS return)?

If lower TDS certificate rate is applied, then the TDS statement (TDS return) will have an option to specify the lower TDS certificate details. Payers have to specify the lower TDS certificate details in such column.

8. What if, I didn’t receive intimation from the Income-Tax Department into my 'TRACES' inbox?

You can raise the request on the seller central portal asking for the copy of the Lower TDS Certificate and the same can be provided.

9. Can you explain how the lower TDS certificate rate applies in different scenarios?

To apply the lower TDS rate specified in the certificate, earlier of payment/credit has to be:

  • during the certificate period (August 11, 2021 to March 31, 2022)
  • against the TDS section and TAN specified in the said certificate
  • up to the overall amount mentioned in the lower TDS certificate for the certificate period

    Otherwise, the normal TDS rate applies.

To illustrate:

Scenarios Apply rate under lower TDS certificate to Apply normal TDS rate to
Scenario 1: Lower TDS certificate specifies INR 100 under section 194J (Fees for Technical Services – FTS) for certificate period against Deductor (TAN)
  • If fees to Amazon (section 194J FTS) during certificate period is INR 100
100 -
  • If above fees for certificate period is INR 120
100 20
  • If above fees for certificate period is INR 90
90 -
  • If fees before certificate period is INR 40 and for certificate period is INR 45
45 40
  • If fees before certificate period is INR 20 and for certificate period is INR 100
100 20
  • If fees before certificate period is INR 20 and for certificate period is INR 130
100 20+30

Scenario 2: Lower TDS certificate specifies INR 100 under section 194J (Fees for Technical Services – FTS) and INR 50 under section 194C (contract payment) for certificate period against Deductor (TAN)

If fees to Amazon for certificate period is INR 90 under section 194J FTS and INR 70 under section 194C (contract payment) 90 - 194 J; 50 - 194C For balance 20 under section 194C, normal TDS rate will apply. You cannot utilise balance 10 under Section 194J for payment under section 194C
Note: These examples are illustrative only and not exhaustive.

10. Whom to contact if there are questions about lower TDS certificate?

For any additional queries, contact Seller Support.

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