Lower or Nil TDS Deduction - Form 13 Online

The income tax provisions with regard to lower or NIL

TDS deduction convey the implication that where TDS is required to be deducted, but the income of the recipient satisfies the assessing officer for lower or no deduction of TDS, then, in such cases, the assessing officer, on an application made in this behalf, would issue a certificate for lower or nil deduction of TDS. On the basis of the certificate, the deductor would either deduct the TDS at lower rates or would not deduct TDS at all. An application for lower or no deduction of TDS is to be done in FORM 13. The Central Board of Direct Taxes, vide notification no. 8/2018 dated 31st December 2018, has provided the procedure for electronic filing of Form 13 Online and generation of the certificate through TRACES. The electronic filing procedure of FORM 13 is discussed in the present article.

Form 13 Online Filing & Generation

Registration in the TRACES portal is mandatory. Consequently, if the taxpayer is not registered in TRACES, then, one needs to first obtain registration in TRACES. For registration in TRACES please follow the undermentioned steps:

- - Visit the site /
  - Click on Login and select Register as New User option;
  - Select ‘Taxpayer’ from the drop-down list;
  - After selecting Proceed, the registration form would be displayed;
  - Fill in the appropriate information and submit and the registration in TRACES would be done.

Login in TRACES and under ‘Statements / Form’ tab select ‘Request for Form 13’;
Form 13 would be displayed and appropriate details need to be filled up by the applicant; and
Once all the details are filled up and appropriate documents are uploaded, the applicant is required to submit the form 13 either by using Digital Signature or by using EVC.

Generation of Certificate

After successful submission of an application in FORM 13 through TRACES by the applicant, on the basis of the information/details furnished in FORM 13, the application shall be forwarded to the appropriate TDS assessing officer.
After carrying out appropriate verification of information/details furnished in FORM 13, and on receipt of approval of the competent authority, the Assessing Officer would generate the certificate.
Since the certificate would be system generated, there will not be any requirement of the signature. The applicant, as well as the deductor, can download the generated certificate through their TRACES login.

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Frequently Asked Questions

Common questions about Lower or NIL TDS Deduction Online India.

Form 13 is an application that allows taxpayers to request lower or nil deduction of Tax Deducted at Source (TDS) from the assessing officer. It is used when the taxpayer's income satisfies the criteria for lower or no TDS deduction.

Any taxpayer who needs to request lower or nil TDS deduction can file Form 13 online through the TRACES portal. However, the taxpayer must be registered on the TRACES portal to access and submit the form electronically.

To register on the TRACES portal, you need to visit the website, click on 'Login' and select 'Register as New User' option. Then, choose 'Taxpayer' from the drop-down list, fill in the required information, and submit the registration form.

After logging into TRACES, go to the 'Statements / Form' tab and select 'Request for Form 13'. Fill in all the necessary details, upload the required documents, and then submit the form either using a Digital Signature or an Electronic Verification Code (EVC).

Once Form 13 is submitted successfully through TRACES, the application will be forwarded to the appropriate TDS assessing officer. The officer will verify the information provided and, upon approval, generate a certificate for lower or nil TDS deduction.

The system-generated certificate does not require any physical signature. Both the applicant and the deductor can download the certificate through their respective TRACES logins.

No, it is not mandatory to file Form 13 online. However, the Central Board of Direct Taxes has provided the option for electronic filing of Form 13 through the TRACES portal for convenience.

Yes, you can track the status of your Form 13 application online through your TRACES login. The portal will provide updates on the application's progress and the status of the certificate generation.

The article does not specify the validity period of the certificate for lower or nil TDS deduction. However, it is advisable to check the validity period mentioned on the certificate or consult with the relevant authorities for more information.

The article does not provide specific information on whether Form 13 can be filed for multiple financial years simultaneously. It is recommended to check the guidelines or seek clarification from the relevant authorities regarding the procedure for filing Form 13 for different financial years.