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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

Salaried individuals can apply for lower or non-deduction of TDS using Form 13; submit to Assessing Officer. A query was raised regarding whether a salaried individual can apply for a lower or non-deduction certificate for income tax purposes. The response confirmed that it is possible and instructed that the application should be made using Form 13, submitted to the concerned Assessing Officer for Tax Deducted at Source (TDS). (AI Summary)
Income Tax
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deepak gulati on Jan 3, 2012

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

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