TDS rates for 2008-09 and relief procedures; Form 15G/15H and Form 13 allow no or lower deduction. The document sets out TDS rates for various payment categories for FY 2008-09, inclusive of surcharge and cesses, and describes procedural relief by (a) self-declaration in Form 15G/15H to claim non-deduction where eligible, and (b) application to the Assessing Officer in Form 13 for a certificate authorising no deduction or deduction at a lower rate, with required particulars and annexures detailing status, tax history, income estimates and schedules of payments.