Lower Deduction Of TDS – Semantic Taxgen Pvt Ltd
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Lower Deduction Of TDS

Form 13 – Non-Deduction / Lower Deduction of TDS

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Income Tax Form 13 for Lower Deduction of TDS: Section 197

To reduce the hardships faced by the taxpayers, the govt has inserted Section 197 which states that in case the total tax liability at the end of the person whose TDS is being deducted is less than the amount of TDS that is being deducted, he may file an application to the Income Tax Officer to give him a certificate for Nil/ Lower deduction of TDS.

Once such a certificate is granted under Section 197, the TDS will be deducted as per the TDS Rate stated in the Certificate.

An application for Nil/ Lower deduction of TDS is required to be filed in Form 13 to the Income Tax Officer, and the tax officer on being satisfied that lower deduction of TDS is justified shall issue a certificate for the same under Section 197.

Nil/ Lower deduction of TDS is only applicable once the Income tax officer has issued a certificate for the same in response to an application made in Form 13. This certificate is required to be submitted to the person who is deducting the TDS. This certificate is required in all cases except where payment is being made as Interest on Securities or Interest on Fixed Deposits under Section 197A. In such cases, Form 15G/ Form 15H is required to be submitted.

1. Loss making businesses

2. Least profitable business (profit margins being less than rate of tax deduction)

3. Assessee having carried forward losses to set off with future year’s Income

4. Assessee eligible for deductions of profits (U/s. 10 or under chapter VI A etc.,)

5. Assessee eligible for weighted deduction of expenditure

6. A non-resident selling immovable property

An application for nil/ lower deduction of TDS under Section 197 is required to be made by the taxpayer to the income tax officer in Form 13. Various details are required to be furnished by the taxpayer in this Form 13, some of which include:-

1. Financial statements of last 3 years and projected financial statements for FY 2018-19

2. Details of income of last 3 years and projected current year’s income of FY 2018-19

3. Income tax returns of last 3 years

4. Details of tax deduction of last 3 years (Form 26AS)

5. List of customers (with TAN) and projected income from customers

6. Details of tax deduction by assessee for last 3 years.

7. Registration/exemption Certificate in case of certain entities covered under section 11 or 12. It is mandatory, if declaration no. 1 is selected as a resident covered under Rule 28AB.

8. Registration/exemption Certificate in case of certain entities covered under section 139(4C) where income is exempt under section 10, If declaration no. 2 is selected as a resident covered under Rule 28AB.

9. Assessment Orders if assessed, for the last four assessment years.


Step 1: Login to TRACES website with your User ID, Password, PAN for the Taxpayer and the Verification Code. Landing page will be displayed on Screen.

Step 2: Go to ‘’Statements/Forms’’ tab and click on Request for Form 13 to initiate request. A Pop-Up window will be displayed (If DSC is not registered). Click on „Yes to proceed further.

Step 3: Select the residential status as Resident.

Step 4: Check list for Section 197/ 206C(9) will appear on the next screen. Click on Proceed button.

Step 5: Form No. (Form-13) will be auto-populated, select Financial Year and Request Type from drop down then click on Proceed button.

Step 6: Select option with (TAN & Amount) – Deductor TAN (s) & Amount both are available. A Pop up will be displayed on the screen to select the number of entries. Select on Less than or equal to 50 (Online) option to submit request through online.

Step 7: User need to fill details which needs to be furnished in Form -13, some of the details are auto-populated on the basis of TRACES profile. Also user need to select atleast any one declaration for exemption under section 10, section 11 or section 12 for certain entities covered under Income Tax Rule 28AB or not.

Step 8: Scenario 1: If user selects a declaration for exemption under section 10, section 11 or section 12 for certain entities covered under Income Tax Rule 28AB.( Either Declaration No. 1 or Declaration No. 2)

After filling up the basic details Annexure-I will open to fill the annexure details.

Step 9: Scenario 2: If user selects a declaration of Other than Rule 28AB of the Income Tax Rules 1962. (Declaration No. 3)

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