📝 Lower / NIL TDS Certificate Assistance (Form 13 Application)
Reduce or Eliminate Excess TDS Deductions with Expert Help
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When Can You Apply for Lower / NIL TDS Certificate?
- Actual tax liability is lower than prescribed TDS rates.
- You expect losses or lower income in the current year.
- You already have significant advance tax or TDS credit.
- For NRI property sales, to avoid high TDS (20%+) deductions.
- For contractors, professionals, or consultants with thin profit margins.
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Key Provisions of Section 197 (Form 13)
- Application must be made to the Income Tax Assessing Officer.
- Issued only after verifying income, tax liability, and past compliance.
- Valid only for the specific financial year.
- Applicable for payments like salary, rent, interest, commission, professional charges, property sale consideration, etc.
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Documents Required for Lower / NIL TDS Certificate
- PAN, TAN of applicant/deductor
- Previous years’ ITR & assessment details
- Latest financial statements (Balance Sheet, P&L)
- Projected income & tax liability for current year
- Details of payments subject to TDS
- Proof of TDS deducted/advance tax paid earlier
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Step-by-Step Process We Follow
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Assessment of Eligibility
We check if you qualify for reduced TDS.
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Document Preparation
Collect and organize all required papers.
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Online Form 13 Filing
Submit application on Income Tax portal.
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Follow-up with AO
Track application status and provide clarifications.
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Certificate Issuance
Obtain and share approval with deductor.
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Benefits of Lower / NIL TDS Certificate
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Prevents unnecessary excess TDS deductions.
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Improves cash flow for individuals & businesses.
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No long wait for income tax refunds.
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Especially beneficial for NRIs selling property in India.
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Builds credibility with clients/deductors.
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Consequences Without the Certificate
- Higher TDS deductions, even when not required.
- Cash gets blocked till refund is processed.
- Refund delays due to scrutiny or mismatches.
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Why Choose RightTax Pro Advisors?
- ✔ Expertise in handling Section 197 applications.
- ✔ End-to-end filing and documentation support.
- ✔ Assistance for both residents and NRIs.
- ✔ Regular updates on application status.
- ✔ Affordable and quick services across PAN India.
❓ Frequently Asked Questions (FAQs)
Q1. What is Form 13?
Form 13 is an application for a Lower or NIL TDS Certificate under Section 197.
Q2. Who can apply for a Lower/NIL TDS Certificate?
Individuals, NRIs, companies, professionals, contractors, landlords, and others who expect lesser tax liability.
Q3. How long is the certificate valid?
It is valid for the specific financial year for which it is issued.
Q4. Can NRIs selling property in India apply?
Yes, NRIs often apply to avoid higher TDS on property sales.
Q5. What if the certificate is not obtained?
TDS will be deducted at the normal rate, leading to excess deductions.
Q6. How much time does it take to get the certificate?
Typically 2–8 weeks, depending on AO processing and documents.
Q7. Is the certificate issued online?
Yes, the Income Tax Department issues the approval digitally.
Q8. Can the certificate be used for multiple deductors?
Yes, but you need to specify deductor details in the application.
Q9. What happens if my application is rejected?
You will continue to face normal TDS deductions but can reapply with better documentation.
Q10. Does having past tax defaults affect approval?
Yes, pending returns or defaults may lead to rejection.
📞 Get Your Lower / NIL TDS Certificate with Ease
Avoid excess TDS deductions and improve your cash flow with expert help from RightTax Pro Advisors.
📍 Offices: Vijayawada & Hyderabad (PAN India Services)