Form 13

Form 13 is an application by a person for a certificate under section 197 and / or 206C(9) of the Income Tax Act, 1961, for no deduction / collection of tax or deduction of tax at a lower rate.

As per Section 197, if the Assessing Officer is satisfied that the total income of the recipient justifies the deduction of income-tax at a lower rate or no deduction of income-tax, then he should on an application made by the assessee in this regard, issue a certificate stating the same.

As per Section 206C, if the Assessing Officer is satisfied that the total income of the buyer or licensee or lessee justifies the collection of the tax at a rate lower than the relevant rate, then he should on an application made by the buyer in this regard, issue a certificate for collection of tax at a lower rate.

In both the above cases, the certificate of tax at lower rates should be in Form 13.

Download Form 13.pdf (78.55 kb)