Form 13- Exemption from TDS

A foreign company wants to get a certificate from the income tax department for non deduction of tax. please let me know where should it submit form no. 13 and how much time will it normally take to get the certificate?

Also, is this certificate granted in general or for specific party wise transactions?

 

Thanks!! 

Replies (5)

Mr.Nikhil Kumar

The Assessing officer having jurisdiction over the assessee (here the foriegn company) is empowered to issue a certificate either with a direction to deduct tax at lower rate or not to deduct tax.  Now your problem is to find out who is having jurisdiction over the foriegn company.

Please refer section 197 of Income-tax Act. 

Please note though the assessing officer is empowered to issue the certificate.  As per administrative instructions he will before taking any decision he (the assessing officer) will send the file to his boss (the joint/addl. commissioner of income-tax).  Hence it will take considerable time.  If in your area International Taxation Department is opened in the income-tax office.  The assessing officer will not have jurisdiction.  Only the authorised officer in the International Taxation Department will have jurisdiction to issue the certificate.

Best Wishes

Sathikonda

Thanks a lot! Sir!!

how to apply form 13 tds . and give details of supporting papers.!

I wanted to know that if we did not file the TDS return as on due date and we filling it after due date then the late filling fee amount should be which section at the time of challan submission??? what section we have to chose ????????

TDS on Salary

If we paid the salary to employees and the salary is taxable and we have deducted the TDS on salary for beginning month then the employee for example April , May , June and filled return and then employee provide us an declaration certificate for non deduction of TDS for any reason and we don't deduct the TDS and after 1 or 2 month he backout from his declaration and says deduct his TDS on salary so in this case we have paid interest on TDS payment???????????

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details