Income-tax Rules, 1962 (I.T.Rules) prescribe Form No.13 for filing an application for seeking a certificate under Section 197 and/or under Section 206C (9) of the Income-tax Act, 1961 (the Act), for no deduction of tax or deduction/collection of tax at lower rate.

In order to rationalise and make the process of issuance of certificate for no deduction of tax or deduction/collection of tax at lower rate electronic, the existing Form No. 13 and relevant I.T. Rules are required to be amended. This is vital for minimising the human interface and reducing the compliance burden on the applicant.

In view of the above, a Draft Notification proposing amendments in Form No. 13, and Rules 28, 28AA, 28AB, 37G and 37H of the IT Rules has been uploaded on the website of the Income Tax Department www.incometaxindia.gov.in for comments from stakeholders and general public.

Comments and suggestions on the Draft Notification may be sent by 4th September, 2018 electronically at the email address [email protected].

Electronic issuance of tax deduction certificates under Section 197 and Section 206C(9) to streamline withholding compliance. Proposal to amend the Income-tax Rules to replace the existing Form No.13 and related provisions with an electronic process for applications and issuance of certificates under Section 197 and Section 206C(9), aiming to minimise human interface and reduce compliance burden; a Draft Notification effecting these changes has been published for stakeholder consultation.