Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Electronic Application for Lower Tax Deduction Requires Form No. 13; Secure Procedures Set by Tax Authorities</h1> An individual seeking a certificate for income tax deduction at lower rates or no deduction under Section 197 must submit an electronic application using Form No. 13. This submission can be made with a digital signature or through an electronic verification code. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) is tasked with establishing secure procedures and standards for data handling, document uploading, and implementing security and archival policies related to Form No. 13. This rule was updated as per Notification No. 74/2018 on October 25, 2018.
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