Circumstances in which tax is not to be deducted at source or is to be deducted at a lower rate :
| S.No | Type of Income | Form No in which application to be made | Certificate to be issued by the Assessing Officer | Period of validity |
| 1. | Salary (sec192) | Form No 13 (see rule 28) | Form No 15AA (see rule 28AA). The certificate is issued to the deductor under advice to the applicant |
Valid for the period specified in the certificate (see Rule 28AA) Fresh application required after expiry of validity period. |
| 2. | Interest on securities (Section 193) | -do- | -do- | -do- |
| 3. | Interest other than interest on Securities (Section 194A) | -do- |
-do- | -do- |
| 4. | Insurance Commission (Section 194D) | -do- | -do- | -do- |
| 5. | Rental Income (Section 194I) | -do- | -do- | -do- |
| 6. | Income in respect of Units (Section 194K) | -do- | -do- |
-do- |
| 7. | Payment to non-residents (Section 195) | -do- | -do- | -do- |
| 8. | Payment to Contractors or Sub-Contractors (Section (194) | Form No.13C
(See Rule 28) | No prescribed form. The certificate can be issued by the Assessing Officer on a plain paper | For the relevant FY. |
| 9. | Commission on sale of lottery tickets (sec 194G) | Form No 13D (applies to lottery agents and not prize winners) | -do- | -do- |
| 10. | Payment of fees for professional or technical services (sec 194J) |
Form No 13E | -do- | -do- |
| 11. | Payment to non-resident banking company (sec 195(3)) | Form No 15C (see rule 29B) | Form No 15E | For the FY specified in the certificate |
| 12. | Payment to non-resident company carrying on business or profession in India through a branch (not being interest or dividend)-sec 195(3) | Form No 15D (see rule 29B) | -do- | For the relevant FY |
