09 April 2013
You have to apply to the concerned ITO through a letter stating therein that the income is below taxable limit and TDS need not be deducted. After thorough verification the ITO will provide you a certificate for NON DEDUCTION of TDS and you have to give the copy of that certificate to the person from whom the TDS deduction is pending.
10 April 2013
TDS certificate has to be deposited in the beginning of every financial year and in case you deposit your TDS non deduction certificate after deduction of TDS then that TDS cannot be reversed. So you need to Deposit the certificate as early as possible in every financial year.