tds

Lower TDS Certificate: Form 13

How to apply for lower TDS certificate from income tax department to reduce tax deduction at source.

Alok K Acharya & Associates
1 March 2025·Updated 31 August 20261 min read
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Lower TDS Certificate: Form 13#

What is Form 13?#

Application for lower TDS rate.

When to Apply?#

  • Estimated tax liability is low
  • Multiple income sources
  • Claims deductions

Process#

  1. Estimate annual income
  2. Calculate expected tax
  3. Apply to AO
  4. Get certificate
  5. Submit to deductor

Validity#

  • Up to 3 years
  • Specific to deductor

Conclusion#

Lower TDS certificate reduces tax deduction.

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