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Form 13- Exemption from TDS

Nikhil Kumar (CA , Qualified CPA) (910 Points)

13 July 2009

A foreign company wants to get a certificate from the income tax department for non deduction of tax. please let me know where should it submit form no. 13 and how much time will it normally take to get the certificate?

Also, is this certificate granted in general or for specific party wise transactions?

Thanks!!

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5 Replies

Anumanchipalli Sathikonda (Tax Consultant) (1559 Points)
Replied 13 July 2009

Mr.Nikhil Kumar

The Assessing officer having jurisdiction over the assessee (here the foriegn company) is empowered to issue a certificate either with a direction to deduct tax at lower rate or not to deduct tax. Now your problem is to find out who is having jurisdiction over the foriegn company.

Please refer section 197 of Income-tax Act.

Please note though the assessing officer is empowered to issue the certificate. As per administrative instructions he will before taking any decision he (the assessing officer) will send the file to his boss (the joint/addl. commissioner of income-tax). Hence it will take considerable time. If in your area International Taxation Department is opened in the income-tax office. The assessing officer will not have jurisdiction. Only the authorised officer in the International Taxation Department will have jurisdiction to issue the certificate.

Best Wishes

Sathikonda

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Nikhil Kumar (CA , Qualified CPA) (910 Points)
Replied 13 July 2009

Thanks a lot! Sir!!

camahesh kumar (chartered accountant) (33 Points)
Replied 09 February 2011

how to apply form 13 tds . and give details of supporting papers.!

Anand Singh Bisht (Senior Executive Accounts & Finance) (50 Points)
Replied 02 November 2012

I wanted to know that if we did not file the TDS return as on due date and we filling it after due date then the late filling fee amount should be which section at the time of challan submission??? what section we have to chose ????????

Anand Singh Bisht (Senior Executive Accounts & Finance) (50 Points)
Replied 02 November 2012

TDS on Salary

If we paid the salary to employees and the salary is taxable and we have deducted the TDS on salary for beginning month then the employee for example April , May , June and filled return and then employee provide us an declaration certificate for non deduction of TDS for any reason and we don't deduct the TDS and after 1 or 2 month he backout from his declaration and says deduct his TDS on salary so in this case we have paid interest on TDS payment???????????