Can AO's certificate for deduction at lower rate or non-deduction be obtained ?
Sometime it is felt that TDS rate deducted by deductor is higher. Deductee gets refund of the same each and every year. To make it convenient, there is a facility to get a certificate of Lower Rate or Non- Deduction from the Assessing Authority. Before issue this certificate, Assessing Officers keeps all aspects regarding issue of such certificate.
Certificate can be issued , if application is made in Form No. 13. Appropriate certificate may be issued by Assessing Officer, if necessary. W.e.f. 01-04-2010, No certificate under section 197 shall be granted unless the application made under this section contains the permanent account number of the applicant.
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
Form No. 13 (Click Here)