Deduction of tax from professional/technical fees: Form 13E application authorises payer on withholding based on declared income. Rule 28(5) requires an application in Form No. 13E for a certificate under the withholding provision for fees for professional or technical services. Form 13E mandates a declaration that the applicant's total income (including such fees) is below the taxable minimum or a stated amount, and that no substantial increase is expected for the next three assessment years, and requests a certificate authorising payers to not deduct tax or to deduct at a specified rate; the form requires signature, address, PAN and a Schedule of payers and fee amounts.