About Lower / Non deduction certificate.

[mishal shah]

Respected Sir/Madam

I just want to know that is salaried person can apply for lower deduction/Non deduction certificate if yes then how ?

Regards,

Mishal Shah

[deepak gulati]

Yes, the same is to be applied in Form 13, to the concerned Assessing officer ( TDS ).

AI Summary

Lower deduction certificate: salaried taxpayers should apply using Form 13 to the Assessing Officer for TDS relief. A salaried person seeking a lower deduction or non-deduction certificate must apply by submitting Form 13 to the concerned Assessing Officer (TDS), who is the competent authority to consider and grant the certificate under the applicable TDS procedure.