Non-deduction of tax at source: a payee can request non-deduction by furnishing a prescribed declaration of nil estimated tax liability. A payee may request the payer not to deduct tax at source by furnishing a declaration in the prescribed form stating that the payee's estimated total income for the previous year, including the income on which tax would be deducted, will result in nil tax liability; different prescribed forms apply for senior citizens and for individuals or persons other than companies or firms.