(Last Updated On: December 26, 2018)

How to file Form 13 online : Low /No TDS TCS Certificate under Income Tax

What is Form 13?

Form 13: An application submit by a person for a certificate under section 197 and/or 206C (9) of the Income-tax Act, 1961, for no deduction of tax or deduction/collection of tax at a lower rate.

Who can submit application for Form 13 from TRACES website?

Registered Taxpayers (residents/non residents/not ordinarily residents) can submit application for Form 13, online from TRACES website. (https://www.tdscpc.gov.in)

Also Refer Manual Filing of application for Low TDS Certificate u/s 197 & 206C for NRI and Resident Applicants allowed

How can I submit application for Form 13 application on TRACES website?

Registered Taxpayer can submit application for Form 13 on TRACES website by using functionality ‘Request for Form 13′ available under Statements/Forms tab.

From which Financial Year Request for Form 13 functionality is available on TRACES website?

Form 13 application can be submitted through TRACES from F.Y 2018-19 onwards.

What are the signing options for submission of Form 13 on TRACES website?

Jurisdictional Assessing Officer will be decided on the basis of State & District provided by the applicant in original application of Form 13.

Which Jurisdictional Assessing officer will approve the request for Form 13?

Jurisdictional Assessing Officer will be decided on the basis of State & District provided by the applicant in original application of Form 13.

Can I file Form 13 for F.Y 2019-20 from TRACES website?

Yes, registered Taxpayer can file Form 13 on TRACES from 1st Jan 2019 onwards.

If I have already raised an original request of Form 13 for resident, Can I raise another original request for Non- Resident/Not ordinarily resident or vice versa?

If “Original request for Resident has already been submitted, you cannot raise another original request for Non Resident/Not ordinarily resident or vice versa”.

Can I cancel the request of Form 13?

Yes, User can cancel the request till the status is ‘Submitted to ITD’ and ‘Clarification required by AO’.

What can be the possible requested status of Form 13?

Possible requested status of Form 13 are as follows:

Status	Description
In Progress	Request Form 13 is in progress, user need to click on status ‘In Progress’ to start work.
Submitted to ITD	Status will be “Submitted to ITD” after final submission of Form-13.
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.

How to track request status of Form 13?

Taxpayer can track requested status of Form 13 under ‘Track Request Form 13’ option available under ‘Statement/Forms’ tab.

What should be the formats of files/documents which are required to be uploaded, while submitting request for Form 13 on TRACES?

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.

What are the files/ documents are required to be uploaded while submitting request for Form 13 on TRACES if Taxpayer is Resident not covered under Rule 28AB/ Non Resident/ Not Ordinarily Resident?

Following documents are required to be uploaded:
1.Upload & Fill Estimated Income Computation for which F.Y certificate is sought.
Note: 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 Assessment Orders if assessed, for the last four assessment years.
4. Upload return of income for any of the four previous years has been filed in paper form.
5. 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.
6. Upload any other document.

What are the files/ documents are required to be uploaded while submitting request for Form 13 on TRACES, if Taxpayer is Resident and covered under Rule 28AB?

Following documents are required to be uploaded:
1. Upload & Fill Estimated Income Computation for which F.Y certificate is sought.
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 resignation/exemption Certificate in case of certain entities covered under section 11 or 12.
4. Upload resignation/exemption Certificate in case of certain entities covered under section 139(4C).
5. Upload Assessment Orders if assessed, for the last four assessment years.
6. Upload return of income for any of the four previous year 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.

What can I do if status is showing ‘Clarification Required by AO’?

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.

I am a resident, covered under Rule 28AB. What Annexure should I file to submit Form 13?

Residents covered under Rule-28AB required to fill Annexure-I -No Deduction.

I am a Resident, not covered under Rule 28AB/ Non Resident/ Not Ordinarily Resident. What Annexure should I file to submit Form 13?

Resident, not covered under Rule 28AB/ Non Resident/ Not Ordinarily Resident, required to fill:
1. Annexure-I -No/ Lower Deduction
2. Annexure-III-Lower collection

Can a resident apply for No/Lower deduction certificate for Section 195?

No, It is applicable for Non Residents only.

If my DSC is not registered on TRACES can I submit request for Form 13 from TRACES website?

Yes, Taxpayer can submit request for Form 13 through E-Verification (Internet Banking).

How to submit request for Form 13 through E-Verification (Internet-Banking)?

E-Verified Service link will be available at banks website:
User has to log in to Bank Website and select option “Click of view26AS”.

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. Go to “Track Request Form 13” option under “Statements/Forms” tab and initiate the request. Click on “In Progress” status to continue.