Low deduction of tax

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Vipul

Vipul (Querist)
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04 December 2009 Any 1 can tell me how to apply for getting low/no deduction certificate

CA Vanesh Nadar

CA Vanesh Nadar (Expert)
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04 December 2009 Dear Virendra

You firstly have to apply for lower rate of deduction of tax in Form 13.

(Pl note the ground on which you are making the request should be relevant)

Along with that you have to submit the following docs:
1. Copy of Ack of Form 24Q & 26Q of last three years.
2. BS, PL, Computation & Return of last 3 Years.
3. Estimated statement of BS & PL of CY.
4. Submit other docs as and when called for.

In case any difficulty you can free to contact us.

I hope you got ur ans.

Vipul

Vipul (Querist)
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04 December 2009 thanx,
but till date i havnt filed any return.
This is d first time i m getting profesional fees of Rs. 25000 for 4 months & they will deduct tax at 10%. I will file form 13 to my AO. By what time I will receive Certificate ? & do i need to take any sign on form 13 of the deductor ?
pls reply

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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03 August 2024 To apply for a lower or no deduction certificate (commonly referred to as a "Certificate for Deduction of Tax at a Lower Rate" under Section 197), follow these steps:

### **Steps to Apply for Lower/No Deduction Certificate**

1. **Fill Out Form 13:**
- **Form 13** is used to apply for a certificate for lower or no deduction of tax at source. You can download this form from the [Income Tax Department’s website](https://www.incometaxindia.gov.in/Pages/tax-services.aspx).

2. **Complete the Form:**
- Provide your personal details, such as PAN, name, address, and details of income.
- Specify the nature of income for which you are seeking the lower deduction certificate (e.g., professional fees).
- Mention the details of the deductor and the expected amount of income and tax deduction.

3. **Prepare Supporting Documents:**
- **Proof of Income:** Documents showing the income you will receive and the tax deduction you want to avoid.
- **Previous Tax Returns:** If applicable, provide details of past returns, though you mentioned that this is your first time.

4. **Submit the Form:**
- You can submit Form 13 electronically through the [Income Tax e-filing portal](https://www.incometax.gov.in/). Alternatively, you can submit it physically to your Assessing Officer (AO).

5. **Obtain the Certificate:**
- **Processing Time:** Generally, the certificate is issued within 30 days of submitting the form, though it can vary based on the workload and other factors at the Income Tax Department.
- **Follow Up:** You can follow up with the AO if there is any delay.

6. **No Need for Deductor’s Signature:**
- **Form 13:** Does not require the signature of the deductor. However, you need to ensure that the details you provide in the form are accurate and complete.

7. **Using the Certificate:**
- Once you receive the certificate, provide a copy of it to your deductor. This will ensure that they deduct tax at the lower rate specified in the certificate.

### **Additional Tips:**

- **Keep Records:** Maintain copies of the submitted form and any correspondence with the Income Tax Department.
- **Tax Return Filing:** Even though you are applying for a lower deduction certificate, you will still need to file your income tax return for the financial year. Ensure you report the income and claim any tax relief or refunds appropriately.

### **Contact Information:**

- **Income Tax Helpline:** For specific queries, you can contact the Income Tax Department’s helpline or check their [official website](https://www.incometax.gov.in/) for more details.

Make sure you apply for the certificate well in advance before the income is received to ensure that the lower rate of tax deduction is in place when the payments are made.

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