https://www.taxtmi.com/acts?id=3802 Application for a certificate for deduction of income-tax at lower rates or no deduction under section 197 must be made electronically in Form No. 13, either under digital signature or through electronic verification code. The designated systems authority is to prescribe procedures, formats and standards for secure capture, transmission and document uploading, and to implement security, archival and retrieval policies for Form No. 13. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 18:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3802 Application for a certificate for deduction of income-tax at lower rates or no deduction under section 197 must be made electronically in Form No. 13, either under digital signature or through electronic verification code. The designated systems authority is to prescribe procedures, formats and standards for secure capture, transmission and document uploading, and to implement security, archival and retrieval policies for Form No. 13. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3802