e-TDS- Who can avail Lower Rate/Non Deduction Certificate from Assessing Officer.

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)

Certificate if tax either not to be deducted or to be deducted at lower rate under section 197

    The person receiving the commission or brokerage may make an application in new From 13 to be concerned Assessing Officer and obtain such certificate, as may be appropriate authorizing the person responsible for making such payment to deduct tax at nil rate or at lower rate.  The certificate will be given by the Assessing Officer if he is satisfied that it is justified to do so. 

     As per section 206AA(4) w.e.f. 01.04.2010, no certificate will be granted unless the application made under