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Certificate of lower tax deduction

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(Querist)
20 August 2013 an assessee is engaged in rendering professional services and his taxable income is below Rs:-200000 and he always gets refund of tds deducted on his professional charges. can he apply for lower/no Tds rate deduction u/s 197?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
21 August 2013 Yes apply in form 13 to the jurisdictional assessing officer (ITO).
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Rajat Poddar

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Rajat Poddar (Expert)
21 August 2013 agree with the expert... apply in form 13 to the said officer..
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