Application for Certificate of No Deduction or Deduction at Lower Rates

Sec. 197, Rule 28, 28AA & 29]

The payee/tax deductee (recipient of income) may apply to the Assessing Officer who has jurisdiction, with regard to TDS matters, over the tax deductor for issue of a certificate authorizing either no deduction or deduction at lower rate in Form No. 13 with respect to certain payments as enumerated below:

Application under Sec 197(1) by a person (recipient of income) to the Assessing Officer for no deduction or deduction at lower rate of income-tax from payments of Salary (Sec 192), Interest on securities (Sec. 193), Dividend (Sec 194), Contractor or a sub-contractor payments (Sec 194C), Insurance commission (Sec 194D), Commission etc., on the sale of lottery tickets (Sec 194G),Commission or Brokerage (
Sec 194H), Rent (Sec 194I), Fees for professional or technical services (Sec 194J), Income in respect of units of a Mutual fund specified u/s 10(23D) or of UTI (Sec 194K), Compensation on compulsory acquisition of immoveable property (Sec 194LA)

Form No. 13

1. The Assessing Officer on receipt of such application, subject to fulfillment of conditions specified in Rules 28AA, 29, & 29B, may issue appropriate certificate through ITD system directly to the tax dedctor with an advice to the payee.
2. Certificate will not be issued if PAN is not furnished in the application. The applicant is required to furnish the TAN of deductor from whom payment is receivable.

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