31 March 2009
The receiving professional cannot give any declaration on his own for non deduction of tds.
However he may make an application to the concerned jurisdictional assessing officer where he should file his returns in Form No.13 with the requisite particulars as per form 13 and should obtain a certificate from the assessing officer directing the payer to deduct at lesser rate or not to deduct the tax upto a ceratin specified amount.
CAclubindia
