A Non-Resident Indian (NRI) who wants to want to avoid tax deducted on incomes earned from India is required to apply for a TDS certificate. Remember, NRIs cannot submit Form 15G/H to avoid TDS on their incomes. Hence, they are required to submit an application to the assessing officer to get the lower or NIL TDS certificate. Based on this certificate, the payer of the income will either not deduct taxes or deduct it at the lower tax rates on the income paid. The Central Board of Direct Taxes (CBDT) updated the procedure, rules and format to apply for the TDS certificate. The circular was issued on September 27, 2023. According to tax experts, the new rules are mostly similar to the old rules. However, there are certain changes in the operational aspects of applying for TDS certificates for NRIs.