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    <description>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&#039;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.</description>
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