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<h1>Apply for No or Lower TDS Deduction Certificate Under Section 197 via TRACES with Form 13 and Required Documents</h1> Under Section 197, recipients of income not liable to tax or taxable at lower rates can apply for a certificate for no or lower TDS deduction. The application must include the applicant's PAN and be submitted electronically via the TRACES website using Form 13. Supporting documents, such as income tax returns and audit reports from the past four years, are required. Applications are assigned based on jurisdiction, with specific procedures for cases involving significant revenue foregone. Entities claiming exemptions under sections 11 or 12 must meet additional conditions and file returns for all due assessment years to qualify for the certificate.
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