A lower or nil-deduction certificate held by a party - s.395 of the Income-tax Act 2025, Form 128 (erstwhile s.197 / Form 13). While valid and within its certified amount cap, the certificate's rate overrides the section rate for that party's deductions, and the deduction is reported with remarks code A (lower) or B (nil) citing the certificate number. Matched by section-code family so one certificate spans the dual-rate rows that share a code; consumption against the cap is tracked as deductions post.
Fields
| Field | Label | Type | Required | What it does |
|---|
CertificateNumber | Certificate Number | Text | | |
ConsumedAmount | Consumed Amount | Currency | | Taxable base already deducted under this certificate, maintained as postings apply it - compared against ThresholdAmount to decide whether the certificate still covers the next deduction (Status moves to Exhausted when spent). |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
Id | Id | Guid | Yes | |
IssuingForm | Issuing Form | PickList | | Values: 128, 13. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | |
NilDeduction | Nil Deduction | Boolean | | True when the certificate authorizes NO deduction at all - reported with remarks code B; a lower (non-zero) certified rate reports code A. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PartnerAccountId | Partner Account Id | Lookup → Account | | |
PartyAccountId | Party Account Id | Lookup → Account | | |
RateOverride | Rate Override | Currency | | |
RecordTypeId | Record Type | Guid, hidden | | |
SectionCode | Section Code | Text | | |
Status | Status | PickList | | Values: Active, Exhausted, Expired, Cancelled. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
TdsSectionId | Tds Section Id | Lookup → TdsSection | | |
ThresholdAmount | Threshold Amount | Currency | | The certified amount cap: the certificate applies only up to this aggregate taxable base; beyond it deductions revert to the section rate. Empty means uncapped. |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
ValidFrom | Valid From | Date | | |
ValidTo | Valid To | Date | | |
Actions
| Action | Label | Type | What it does |
|---|
DeleteListRow | Delete | Delete | Delete |
EditHeader | Edit | EditInline | Edit |
EditListRow | Edit | Edit | Edit |
New | New | New | New |
