Govt. invites comments on draft amended Form 13 for Lower Deduction of TDS u/s 197

Last updated: 21 August 2018

Income-tax Rules, 1962 (I.T.Rules) prescribe Form No.13 for filing an application for seeking a certificate under Section 197 and/or under Section 206C (9) of the Income-tax Act, 1961 (the Act), for no deduction of tax or deduction/collection of tax at lower rate. In order to rationalise and make

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