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Lower Deduction Certificate In the complex system of tax rules, the Lower Deduction Certificate ( LDC ) is a cash cow for taxpayers, especially for those seeking low tax rate. Under Section 197 of the Income Tax Act, 1961, taxpayers can apply for lower TDS rate by using Form 13. What is a Lower Deduction Certificate? A Lower Deduction Certificate, also known as a lower TDS certificate, allows taxpayers to reduce the rate of tax (TDS) on their income. It is particularly useful for taxpayers who ... जानने से पहले इसके पूरा नाम को जानना आवश्यक है | एलडीसी को हिंदी में अवर श्रेणी लिपिक तथा अंग्रेजी में फुल फॉर्म LDC Full Form – Lower Division Clerk होता ... LDC Full Form In Hindi: लोअर डिविजन क्लर्क जिसे शुद्ध हिंदी में अवर श्रेणी लिपिक भी कहते हैं LDC Full Form In English: Lower Division Clerk एलडीसी कैसे बने? The LDC full form in SSC is Lower Division Clerk. The SSC LDC exam is a competitive exam that is conducted by the Staff Selection Commission (SSC) to recruit Lower Division Clerks (LDCs) in various government departments.