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- (Q.1)What is Form-13?
- Form-13: Is an application by a person for a certificate under section 197/206C (9) of the income-tax Act,1961 for No deduction/collection of tax or deduction/collection at lower rate. .
- Registered Taxpayers (Residents/ Non-Residents/ Not Ordinarily Residents) can submit application for Form 13, online mode from TRACES website.
- Registered Taxpayer can submit application for Form 13 on TRACES website by using functionality 'Request for Form 13/15C/15D' available under 'Statements/Forms' tab.
- Form 13 application can be submitted through TRACES for current financial year only
- Digital Signature (DSC) or E-Verification (Through Internet Banking) or Aadhaar Authentication or through Mobile OTP validation is required for submission of Form-13 on TRACES website.
Note:-
- Mobile OTP & Aadhaar OTP facility is not available for Jammu & Kashmir users and the users coming through NRI Website: www.nriservices.tdscpc.gov.in
- Aadhaar Number option is not available for the users coming through NRI Website: www.nriservices.tdscpc.gov.in
- E Verification (EVC) option is not available on NRI website: www.nriservices.tdscpc.gov.in
- Jurisdictional Assessing Officer will be decided on the basis of State & District provided by the applicant in original application of Form-13.
- Below Annexures are allowed in Form 13 application:
- Annexure-I & III: With (TAN & Amount) - Deductor TAN(s) & amount both are available
- Annexure-II: Without TAN & with Amount - Deductor TAN(s) are not available
- Residents, covered under Rule-28AB required to fill Annexure-I No Deduction and Annexure-II No Deduction.
- Resident, not covered under Rule 28AB/ Non-Resident/ Not Ordinarily Resident, required to fill:
1. Annexure-I: No/ Lower Deduction
2. Annexure-II: No/ Lower Deduction
3. Annexure-III: Lower Collection
. - Request for Form 13 in offline mode is not applicable for Annexure-II.
- If Original request for Resident has already been submitted, you cannot raise another original request for Non-Resident/Not ordinarily resident or vice versa.
- Yes, User can cancel the request till the status is "Submitted" and "Clarification Required by AO".
- Possible requested status of Form-13 are as follows:
- Taxpayer can track requested status of Form-13 under ' Track Request Form-13/15C/15D' option available under ' Statement/Forms' tab.
- Upload the document in tiff, .pdf, .zip, JPEG formats only.
Note: Size of file should not be larger than 5MB. Kindly upload password free and Virus free file. - Following documents are required to be uploaded:
1. Upload & Fill Estimated Income Computation for which F.Y certificate is sought.(Template for estimated income is mandatory to fill by clicking on 'Template'.)
2. Upload & Fill computation of estimated total income any of the four previous years preceding to the previous year for which return of income has not been filed.
3. Upload a note justifying the issue of certificate under provision to the sub-rule (4) of rule 28AA.
4. Upload registration/exemption Certificate in case of certain entities covered under section 11 or 12.
5. Upload registration /exemption Certificate in case of certain entities covered under section 139(4C) where income is exempt under section 10.
6. Upload Assessment Orders if assessed, for the last four assessment years.
7. Upload return of income for any of the four previous years has been filed in paper form.
8. Upload Details of income claimed to be exempt and not included in the total income: If amount is provided in column of basic details, then this will be enabled & mandatory.
9. Upload any other document. (For example: Estimated Profits & Loss Account, estimated balance sheet. Working of MAT liability for all relevant A.Y etc.).
- Following documents are required to be uploaded:
If Taxpayer is Resident covered under Rule 28AB:
1. Upload & Fill Estimated Income Computation for which F.Y certificate is sought.(Template for estimated income is mandatory to fill by clicking on 'Template'.)
2. Upload & Fill computation of estimated total income any of the four previous years preceding to the previous year for which return of income has not been filed.
3. Upload registration/exemption Certificate in case of certain entities covered under section 11 or 12.
4. Upload registration /exemption Certificate in case of certain entities covered under section 139(4C) where income is exempt under section 10.
5. Upload Assessment Orders if assessed, for the last four assessment years.
6. Upload return of income for any of the four previous years has been filed in paper form.
7. Upload Details of income claimed to be exempt and not included in the total income: If amount is provided in column of basic details, then this will be enabled & mandatory.
8. Upload any other document. (For example: Estimated Profits & Loss Account, estimated balance sheet. Working of MAT liability for all relevant A.Y etc.).
If Taxpayer is Resident and not covered under Rule 28AB:
1. Upload & Fill Estimated Income Computation for which F.Y certificate is sought. (Template for estimated income is mandatory to fill by clicking on 'Template'.)
2. Upload & Fill computation of estimated total income any of the four previous years preceding to the previous year for which return of income has not been filed.
3. Upload registration/exemption Certificate in case of certain entities covered under section 11 or 12.
4. Upload registration /exemption Certificate in case of certain entities covered under section 139(4C) where income is exempt under section 10.
5. Upload Assessment Orders if assessed, for the last four assessment years.
6. Upload return of income for any of the four previous years has been filed in paper form.
7. Upload Details of income claimed to be exempt and not included in the total income: If amount is provided in column of basic details, then this will be enabled & mandatory.
8. Upload any other document. (For example: Estimated Profits & Loss Account, estimated balance sheet. Working of MAT liability for all relevant A.Y etc.).
- Taxpayer needs to click on hyper link i.e., "Clarification Required by AO" to provide clarification. After clicking on "Clarification required by AO", user can give clarification with supported documents or comments.
Note: Upload the document in tiff, .pdf, .zip, JPEG formats only. Size of file should not be larger than 5MB. Kindly upload Password free and Virus free file. - No, only Non-Residents can apply for No/Lower Deduction Certificate for Section 195.
- Yes, Taxpayer can submit request for Form 13 through E-Verification (Internet Banking) or Aadhaar Authentication or through Mobile OTP validation for submission of Form 13.
- Mobile OTP & Aadhaar OTP facility is not available for Jammu & Kashmir users and the users coming through NRI Website: www.nriservices.tdscpc.gov.in
- Aadhaar Number option is not available for the users coming through NRI Website: www.nriservices.tdscpc.gov.in
- E Verification (EVC) option is not available on NRI website: www.nriservices.tdscpc.gov.in
- E-Verified Service link will be available at banks website:
- User has to log in to Bank Website and select option click on view "Form 26AS/Annual Tax Statement".
- It gets navigated to a new page which shows link "E-Verified services on TRACES".
- Click on "E-Verified services on TRACES", user gets navigated to the TRACES website with the pre populated User name and PAN of Taxpayer. Enter Password, Captcha Code then click on Login button.
- Go to "Track Request Form 13/15C/15D" option under "Statements/Forms" tab and initiate the request. Click on "In Progress" status to continue.
- This facility helps taxpayers to get verified through Internet Banking.
- This can be used for submitting "Request for Form-13" request without Digital Signature.
- No, request for Form 13 cannot be submitted if PAN is inactive and deleted. User needs to contact Jurisdiction PAN Assessing Officer (AO).
- 194M section is added in Form-13 application for below residential status in both Online and Offline mode:
1. Resident
2. Not Ordinarily Resident
Note: PAN of the Deductor is applicable for Section 194M. (Only Individual & HUF PAN is allowed).
| Status | Description |
|---|---|
| In Progress | Request Form-13 is in progress, user needs to click on status "In Progress" to start work. |
| Submitted | Status will be "Submitted to ITD" after final submission of Form-13. |
| Pending for A.O Assignment | Status will be shown "Pending for AO Assignment" till the request is assigned to AO. |
| Pending with AO | Status will be "Pending with AO" for approval. |
| Clarification Required by AO | Status will be Clarification Required by AO, if AO wants some clarification from the user. (User can upload file and give comments for clarification after clicking on status). |
| Approved | Status will be 'Approved' if AO has approved the request of Form-13 and 197 certificates will be available to download. |
| Approved with Partial Rejection | Status will be "Approved with Partial Rejection", if request is partially rejected for some TANs. Approved 197 certificates will be available to download. |
| Cancelled | Status will be 'Cancelled' if request is cancelled by the user before Approval. |
| Rejected | Status will be 'Rejected' if request is rejected by AO or CPC TDS. |
| Under Withdrawal Process | Status will be "Under Withdrawal Process" if request is under withdrawal process and status will be updated after sometime. |
| Withdrawal Cancelled | Status will be "Withdrawal Cancelled" if request is under certificate generation, then withdrawn will be rejected. |
| Withdrawn | Status will be 'Withdrawn' if withdrawn request will be accepted by A.O |
Note :
