Form No. 13 - Application by a person for a certificate under sections 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/ collection of tax at a lower rate
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Application form to obtain a certificate for no or lower tax deduction/collection at source on specified receipts. Form to apply for a certificate permitting no deduction or deduction/collection of tax at a lower rate at source. It enables applicants to request certificates for payers (to not deduct or to deduct at a lower rate) or for sellers/lessors/licensors to collect at a lower rate, and requires detailed taxpayer particulars (status, residential status, PAN/Aadhaar, contact), tax and wealth liabilities, estimated income and tax computation, exempt income particulars, and supporting annexures/schedules specifying payment wise details.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Application form to obtain a certificate for no or lower tax deduction/collection at source on specified receipts.
Form to apply for a certificate permitting no deduction or deduction/collection of tax at a lower rate at source. It enables applicants to request certificates for payers (to not deduct or to deduct at a lower rate) or for sellers/lessors/licensors to collect at a lower rate, and requires detailed taxpayer particulars (status, residential status, PAN/Aadhaar, contact), tax and wealth liabilities, estimated income and tax computation, exempt income particulars, and supporting annexures/schedules specifying payment wise details.
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