Stop cash being locked in excess TDS — apply under Section 197 for deduction at a lower or nil rate.
If tax deducted at source on your receipts is far more than your actual tax liability — common for loss-making companies, businesses with thin margins, NRIs selling property, or contractors with large TDS at 2% on turnover — you can apply to the Assessing Officer for a certificate under Section 197 directing payers to deduct at a lower or nil rate. The application is made in Form 13 on the TRACES portal with projected financials and the list of deductors.
One fixed professional fee, inclusive of GST, agreed with you before any work starts — no hourly billing, no surprises, and nothing charged until you approve it.
Order and share your projected receipts and expected tax.
Upload past returns, financials and the deductor list in your dashboard.
We file Form 13 and pursue it with the Assessing Officer until the certificate is issued.
Download the certificate from your dashboard and share it with your deductors.
Any resident or non-resident whose estimated tax liability justifies a lower rate — for example companies with carried-forward losses, low-margin contractors, and NRIs selling Indian property where TDS on the full sale value would far exceed capital-gains tax.
Generally for the financial year in which it is issued, or the period mentioned in the certificate, and only for the deductors named in it.
Yes, where the estimated liability is nil. Officers scrutinise nil applications more closely, so projections must be well supported.
Rejections are usually for incomplete projections. We address the officer's reasons and re-apply; excess TDS can in any case be claimed as a refund through the ITR.
Yes. Forms 15G/15H are self-declarations available only to individuals for specified incomes such as interest; Form 13 is an application to the department available to all taxpayers.