Form 13
Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C

Income Tax

Form 13 consists of an Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax Act, 1961, for no deduction of tax or deduction or collection of tax at a lower rate.

Applicable Section of Income Tax Act, 1961: 197,206C(9)

Applicable Rule: 28, 37G

Section 197: Subject to specified rules, when income-tax is required to be deducted from any person’s income or sum payable to them, at the time of credit or payment, at the applicable rates under various sections (sections192, 193, 194, 194A, 194C, 194D, 194G, 194H, 194I, 194J, 194K, 194LA, 60[194LBA], 194LBB, 194LBC, 194M, 194-O and 195), the Assessing Officer on application can grant a certificate allowing for lower rates or no deduction of income-tax if they are satisfied that the recipient’s total income justifies it. The assessee can apply for such a certificate, and once granted, the person responsible for payment must follow the specified rates or deduct no tax until the certificate is cancelled.

Such an application to be made in Form 13 by:

  • By the asessee u/s 197(1)
  • By the buyer/licensee/lessee u/s 206(9)

The application to be processed within 30 days from the end of the month in which such application is received.  

Copies of documents to be submitted with the Form 13:

  • Returns for previous 3 financial years
  • Assessment orders for previous 3 financial years
  • Projected P/L account for current year
  • Financial statements with Auditor Report for previous 3 financial years, in case of income from business/profession
  • PAN Card
  • Computation of income statement for previous 3 financial years and estimated computation for the current year
  • Estimated income of current year
  • TAN of Deductor/Seller/Licensor/Lessor
  • E TDS return acknowledgment for previous 2 years
  • TDS default if any

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