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How to get certificate number issued by assessing officer for non/lower deduction

14 October 2019

How to obtained certificate number issued by assessing officer for non-deduction or lower deduction for the 1st time TDS return filer?

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Kapadia Pravin (17259 Points)
Replied 15 October 2019

You file Form 13 to AO

Lower deduction/No Deduction U/S 197 is the certificate given by the deductee to the deductor for reduction of TDS on the payment to be done.

This certificate is obtained by the deductee from the Income Tax Assessing officer on providing relevant information of income.

Procedure for Making the Application Under Section 197

An application for nil/lower deduction of TDS using the FORM 13 is required to be filed with the Assessing Officer(TDS) for seeking permission. Such Form 13 can be filed either online or manually. Regions of Mumbai, Tamil Nadu have enabled online filing of Form 13 for faster processing of applications for issue of certificates of lower/nil deduction of tax at source u/s 197(1) of Income Tax Act 1961

Suggested that the tax payers file complete and correct details required for processing the application in the first instance.

If the application satisfies the AO, he would process the issue of the certificate;

The copy of this certificate can be attached to the agreement of the deductor and he can use this to justify the lower tax deduction