<s>[INST] Whether payee can claim for nil/lower deduction of tax under section 194-I? [/INST] ​​Yes, where estimated tax liability of an assessee justifies nil deduction of tax, he can file a declaration to the deductor for nil deduction of tax under Section 197A. Further, he also has the option to apply before the assessing officer for a nil or lower deduction certificate under Section 197​. </s>