form to employer,salary below tax limit

Section 197 enables a tax payer to make an application to his

Assessing Officer for deduction of tax at a lower rate or non

deduction of tax.  The application has to be made in Form No.13

(vide Rule 28(1)).  If the Assessing Officer is satisfied that the total

income of a tax payer justifies the deduction of income tax at any

lower rate or no deduction of income tax, he may issue an appropriate

certificate (relevant Rule 28AA).

The certificate is valid only for the assessment year as specified

therein.  On expiry of the validity period, a fresh application may be

made.  A certificate is issued directly to the person responsible for

deducting tax/DDO with a copy to the applicant.  In absence of

such a certificate from the employee, the employer should deduct

income tax on salary payable at normal rates (Circular No.147 dt.28-

10-1974).

Regards,

Devendra K

Originally posted by : Ravi gupta
	Dear sir,                Is there any form needed to be submitted with employer for NON DEDUCTION of TDS on SALARY if salary is below                taxable income in F.Y.2011-2012.                                             Thank you.

if your salary is below taxable limit then employer is not entitled to deduct TDS, hence nothing has to be submitted to employer.

in case they want to get data they will ask you to provide form 12B before tds