KEY: “Knowledge Empowers You!” to make informed decisions. It’s mostly observed that the actual tax liability of a NRI seller on sale of a property is much less than its TDS deducted on the said transactions. To eliminate this unnecessary burden on NRIs, the income tax law provides for the facility to obtain a Lower Tax Deduction Certificate (LTDC). All NRIs can voluntarily apply for a Lower TDS certificate/NIL TDS certificate to obtain a revised rate at which the TDS would be deducted.