{"version":"1.0","provider_name":"AKT Associates","provider_url":"https:\/\/aktassociates.com\/blog","author_name":"CA Arun Tiwari","author_url":"https:\/\/aktassociates.com\/blog\/author\/arunsir\/","title":"Lower Deduction of Tax Under Section 197 | Form 13 AKT Associates","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"svlk4It2Lu\"><a href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/\">Lower Deduction of TDS U\/s 197 (Form 13)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/embed\/#?secret=svlk4It2Lu\" width=\"600\" height=\"338\" title=\"&#8220;Lower Deduction of TDS U\/s 197 (Form 13)&#8221; &#8212; AKT Associates\" data-secret=\"svlk4It2Lu\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","thumbnail_url":"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-1-2.png","thumbnail_width":500,"thumbnail_height":300,"description":"The issue in case of deduction of TDS at normal rate categories of payments against which certificate under section 197 can be taken The time limit within which the application to be made Procedure to be followed to obtain such certificate Validity of the certificate Documents to be submitted to AO along with form13 Conclusion"}