Form 13, Download Income Tax Form 13 in PDF Format

FORM NO. 13 for Application by a Person for No Deduction of Tax or No Collection of Tax or Deduction/ Collection of Tax at A Lower Rate. FORM NO. 13 prescribes the format of application that is to be made by the following persons:

(a)(a)Where the buyer of goods specified in section206C(1)of the act or the licensee or lessee, seeks to get the benefit of collection of tax at source at any lower rate lower than the prescribed rate.

(b) Where an assessee seeks to get the benefits of deduction of TDS at nil or at a lower rate.

(1) Where a person responsible for deducting tax under Chapter XVII-B is required to file any return or statement referred to in rule 37 or rule 37A on a computer media, he shall deliver or cause to be delivered such return or statement in accordance with such scheme as may be specified by the Board in this behalf within the time specified under rule 37 or rule 37A, as the case may be.

(2) The return or statement filed on a computer media shall contain all the information required under rule 37 or rule 37A, as the case may be.

(3) The return or statement filed on computer media shall be accompanied by Form No. 27A furnishing the information specified therein.

FORM NO. 13

[See rules 28 and 37G]

Application by a person for a certificate under sections 197
and/or 206C (9) of the Income-tax Act, 1961, for no
deduction/collection of tax or deduction/
collection of tax at a lower rate

To

The Assessing Officer,


 

1.I, ________________of _____________do, hereby, request that a certificate may be issued to the person responsible for paying to me the incomes/sum by way of salary/interest on securities/interest other than “interest on securities”/insurance commission/commission (not being insurance commission) or brokerage/commission, etc., on the sale of lottery tickets/fees for professional or technical services/any sum by way of payment to contractors and sub-contractors/dividends/rent/income in respect of units/sum by way of payment of compensation on acquisition of immovable property (strike out whichever is not applicable) authorising him not to deduct income-tax/to deduct income-tax at the rate of ________________per cent at the time of payment to me of such income/sum. The particulars of my income and other details are as per para 2.

and/or

I _____________________of ________________ do, hereby, request that a certificate may be issued to the seller, being the person responsible for collecting the tax from me in respect of the amount payable by me as the buyer of _____________[specify the nature of goods referred to in the Table in sub-section (1) of section 206C]/lessee or licensee of ___________________[specify the nature of contract or licence or lease referred to in the Table in sub-section (1C) of section 206C] (Strike out whichever is not applicable) authorizing him to collect income-tax at the rate of ________________per cent at the time of debit of such amount to my account or receipt thereof from me, as the case may be. The particulars of my income and other details are as per para 2.

2. The particulars of my income and other details are as under:

(i.) Status
(State whether individual, Hindu undivided family, firm, body of individuals, Company, etc.)
(ii.) Residential status
(Whether resident / resident but not ordinarily resident/non-resident)
(iii.) Permanent Account No. (PAN)
(iv.) Tax Deduction and Collection Account No. (TAN)

 

  (v)  Details of returns/statements which have become due but have not been filed :

Section under which return/statement has become due

Assessment year/ quarter

Due date for filing

Reason for not filing

(1)

(2)

(3)

(4)

Section 139   
Section 200   
Section 206C   

 (vi)   Details of returned income/ assessed income for the last three assessment years:

(enclose copies of returns of income filed alongwith their enclosures and copies of assessment orders, if assessed, for the last three assessment years.)

Assessment year

Total income as per return of income

Total income as per latest assessment

Total tax including interest payable on returned income

Total tax including interest payable on assessed income

(1)

(2)

(3)

(4)

(5)

     
     
     

(vii)   Details of tax payment for the last three assessment years:

Assessment year

Total payment of tax including interest

Tax paid by way of Advance tax

Credit claimed for tax deduction at source

Credit claimed for tax collection at source

Tax paid by way of self assessment tax

Tax paid in response to notice of demand under section 156

(1)

(2)

(3)

(4)

(5)

(6)

(7)

       
       
       

(viii)Details of sales, profit, etc. for the last three previous years in the case of assessee whose income include income under the head “Profits and gains of business or profession”: (enclose copies of profit and loss account and balance sheet along with audit report, if audited, for the last three previous years)

Previous year

Gross sales, turnover receipt of business or profession

Gross profit

Net profit

In rupees

In percentage to amount stated in column (1)

In rupees

In percentage to amount stated in column (1)

(1)

(2)

(3)

(4)

(5)

(6)

      
      
      

 (ix)   Details of existing liability under Income-tax Act, 1961 and Wealth-tax Act, 1957:

Assessment Year/ period

Liability under the Income-tax Act, 1961

 

Amount payable under the Wealth-tax Act, 1957

Amount payable in respect of advance-tax

Amount payable for self- assessment tax

 

Amount for which notice of demand under section 156 has been served but not paid

Amount payable as deductor or collector which had become due but not paid.

(1)

(2)

(3)

(4)

(5)

(6)

       

  (x)   Assessment year to which the payments relate

 (xi)   Estimated total income of the previous year relevant to the assessment year referred to in (x) above (give detailed computation and basis thereof)

(xii)  Total tax including interest payable on the income at (xi)

(xiii) How the liability mentioned in col. (ix) and col. (xii) is proposed to be discharged?

(xiv)  Details of payment of advance-tax and tax already deducted/collected for the assessment year relevant to the current previous year till date.

Nature of prepaid taxDate of payment/deduction/collection
Advance tax 
TDS 
TCS 

(xv)  Details of income claimed to be exempt and not included in the total income in col. (xi) (Please append a note giving reason for claiming such exemption).

(xvi)  Please furnish the particulars in Annexure-I in respect of no deduction of tax or deduction of tax at a lower rate under section 197 and/or in Annexure-II for collection of tax at lower rate under section 206C(9) of the Income-tax Act, as the case may be.

I,_________________ the trustee/co-trustee of _________________do hereby declare that the securities/sums/shares, particulars of which are given in the Annexure, are properly held under trust wholly for charitable or religious purposes and that the income therefrom qualifies for exemption under sections 11 and 13 of the Income-tax Act, 1961.

I declare that the securities/sums/shares, particulars of which are given in the Schedules above, stand in my name and are beneficially owned by me, and the income therefrom is not includible in the total income of any other person under sections 60 to 64 of the Income-tax Act, 1961.

I further declare that what is stated in this application is correct.

Date_

 Signature
Place

 

Address

ANNEXURE I

[For the purpose of tax deduction at source]

Please furnish the particulars with the Schedules below in respect of the payments for which the certificate is sought.

SCHEDULE I

Description of

securities

 

Number of

securities

 

Date of securities

Amount of securities

Estimated amount of

interest to be received

 

(1)

(2)

(3)

(4)

(5)

      

SCHEDULE II

Sl.

No.

 

Name and

address of

the person

to whom

the

sums are

given on

Interest

 

Amount

of

such sums

 

The date

on which

such

sums were

given on

interest

 

Period for

which

such

sums were

given on

Interest

 

Rate of

interest

 

Estimated

amount of

interest

to be

received

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

        

SCHEDULE III

Sl.

No

Name and address of person responsible for paying insurance commission

 

Estimated amount of insurance commission

 

(1)

(2)

(3)

    

SCHEDULE IV

Sl.

No.

 

Name and

address

of the

company

 

No. of

shares

 

Class of

shares and

face value

of each

share

 

Total face

value of

shares

 

Distinctive

numbers of

shares

 

Estimated amount

of dividend to be

received

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

 

 

 

 

 

 

 

SCHEDULE V

Sl

No.

 

Name and

address of the

employer

 

Period of

employment

 

Amount of salary

received

 

Income from

house

property

 

Income from

sources other

than salary and

income from

house property

 

Estimated total

income

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

        

SCHEDULE VI

Sl. No.

Name and address of person responsible for paying rent

Estimated amount of rent to be

received

 

(1)

(2)

(3)

    

SCHEDULE VII

Sl.

No.

 

Name and

Address

of the

mutual

fund

 

No. of

units

 

Classes of

units and

face value

of each

unit

 

Total face

value of

units

 

Distinctive

Numbers

of units

 

Estimated amount

of income to be

received

 

(1)

(2)

(3)

(4)

(5)

(6)

(7)

        

SCHEDULE VIII

Sl.

No.

 

Name and address of person responsible for paying commission (not being insurance commission referred to in section194D) or brokerage.

 

Estimated amount of commission (not being insurance commission referred to in section194D) or brokerage to be received

 

(1)

(2)

(3)

    

SCHEDULE IX

Sl. No.

Full name and address of the authority/person with whom the contract was made

Date of the contract

Nature of the contract

Date by which work on the contract would be completed

Sums expected to be credited/paid in pursuance of the contract during the current previous year and each of the three immediately succeeding years

(1)

(2)

(3)

(4)

(5)

(6)

 

 

 

 

 

 

SCHEDULE X

Sl.

No.

 

Name and address of person(s) responsible for paying commission, remuneration or prize (by whatever name called) on the sale of lottery tickets

Estimated amount of commission/remuneration/prize to be received(strike out whichever is not applicable)

(1)

(2)

(3)

    

SCHEDULE XI

Sl.

No.

 

Name and address of person(s) responsible for paying fees for professional/technical services

Estimated amount of fees for professional/technical services to be received (strike out whichever is not applicable)

(1)

(2)

(3)

    

SCHEDULE XII

Sl.

No.

 

Name and address of person responsible for

paying compensation or enhanced

compensation or the consideration or

enhanced consideration

on account of compulsory acquisition

of immovable property

 

Estimated amount of compensation

or the enhanced compensation or

consideration or the enhanced

consideration

 

(1)

(2)

(3)

    
Date


 

Signature

Place


 

Address

ANNEXURE II

[For the purpose of tax collection at source]

Please furnish particulars of the amounts payable in respect of which the certificate is sought in the schedules below:-

SCHEDULE I

Sl.

No.

 

Full name and

address of

the seller

 

Date of sale with

reference

number of

such sale

Nature and

description of

the goods sold

and details

of sale

 

Amounts expected to be

debited/ paid in pursuance

of the sale during the

current financial year and

each of the three

immediately succeeding

years.

 

(1)

(2)

(3)

(4)

(5)

      

SCHEDULE II

Sl. No.

Full name and address of the person granting lease or licence

Date of grant of lease or licence or contract or transfer of right with reference number

Nature of contract or licence or lease and description and details of the contract

Amounts expected to be debited/ paid in pursuance of the contract during the current financial year and each of the three immediately succeeding years.

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

Date


 

Signature of the buyer

 

Full Name

 

Designation

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