What is Form 13 in Income Tax?

no deduction of tax or deduction or collection of tax (TDS/TCS) at a lower rate,

form 13 is the substituted new form 13 related to Application by a person for a certificate under section 197 and/or sub-section (9) of section 206C of the Income-tax 

Obtaining a certificate of lower rate from the Assessing Officer (Sec. 197)

The provision of section 197 are given below-

1. Tax is deductible under section 192 to 195.

2. The recipient can apply in Form No. 13 to the Assessing Officer to get a certificate authorising the payer to deduct tax at lower or deduct no tax as may be appropriate.

3. If the recipient does not have PAN, he cannot apply for the aforesaid certificate under section 197.

The recipient may furnish copies of such certificate to the person responsible for paying the income for the purpose of no deduction of tax at source.

Regards,