{"id":1648,"date":"2019-09-09T15:23:32","date_gmt":"2019-09-09T09:53:32","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=1648"},"modified":"2020-03-30T14:38:08","modified_gmt":"2020-03-30T09:08:08","slug":"lower-deduction-tds-form-13","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/","title":{"rendered":"Lower Deduction of TDS U\/s 197 (Form 13)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Under the Income-tax act, 1961, It has been defined that the receiver of service deducts the TDS at the time of credit or payment like 194J (Professional Service) or 194C (Contractor) or 192 (Salary).<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1650 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-3.png\" alt=\"Form 13 TDS Deduction \" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-3.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-3-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-3-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#The_concept_with_Example\" title=\"The concept with Example:-\">The concept with Example:-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#When_Required\" title=\"When Required:\">When Required:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#Eligibility_for_making_the_application_in_form_13\" title=\"Eligibility for making the application in form 13:\">Eligibility for making the application in form 13:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#The_time_limit_within_which_the_application_to_be_made_by_Assessee\" title=\"The time limit within which the application to be made by Assessee\u00a0\">The time limit within which the application to be made by Assessee\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#Procedure_to_be_followed_to_obtain_such_certificate\" title=\"Procedure to be followed to obtain such certificate:\">Procedure to be followed to obtain such certificate:<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#File_Application_form_in_form_13\" title=\"File Application form\u00a0 in form 13:\">File Application form\u00a0 in form 13:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#The_validity_of_the_certificate\" title=\"The validity of the certificate\">The validity of the certificate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#Documents_to_be_submitted_to_AO_along_with_form13\" title=\"Documents to be submitted to AO along with form13\">Documents to be submitted to AO along with form13<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_concept_with_Example\"><\/span><b>The concept with Example:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">For Example, Mr. A is taking professional Service from Mr. B of Rs.3,00,000. In this case, Mr. A shall deduct the TDS @ 10% under section 194J and paid the net amount to Mr. B and after that Mr. B can take the credit of such TDS from his total tax liability. That\u2019s how it works but the problem arises on the point when Mr. B\u2019s total liability is Nil. So this article is all about to address this issue.<\/span><\/p>\n<p><strong>Mr. B does not require to pay the tax due to any of the following reasons:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">He has incurred the loss during the relevant financial year.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">He has any carried forward loss of last year which can be utilized in the current financial year or<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">He is eligible for certain exemptions or deductions<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So, if Mr. B\u2019s situation falls any of the above categories and TDS has been deducted against any payment to be made to him then it will block his capital and he has to go for the whole process for filing of return and claiming a refund.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this case, the income tax department has provided an option to the tax-payer in which he can obtain a<\/span><b> certificate from his Assessing officer i<\/b><span style=\"font-weight: 400;\">n which the AO permits for the lower rate of deduction of TDS as compared to the normal rate of tax or direct no deduction of TDS. It all depends upon the request of the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> and other facts and conditions which have been presented by the<\/span><span style=\"font-weight: 400;\"> assessee <\/span><span style=\"font-weight: 400;\">before his AO.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"When_Required\"><\/span><b>When Required:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The details of the options are provided under section 197 of the<a href=\"https:\/\/aktassociates.com\/blog\/income-tax-rules-for-nri\/\"> Income-tax Act<\/a>, 1961. Now, we will discuss this certificate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The provision of section 197 can be applied when the<\/span><span style=\"font-weight: 400;\"> assessee<\/span><span style=\"font-weight: 400;\"> is having the receipts in which the TDS would be deducted in any of the following sections:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Salary (Section 192)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Interest on securities (Section 193)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The dividend (Section 194)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Interest other than interest on securities (<a href=\"https:\/\/aktassociates.com\/blog\/tds-section-194ia\/\">Section 194A<\/a>)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Contract Income (Section 194 C)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Insurance commission (Section 194 D)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Commission\/remuneration\/prize on lottery tickets (Section 194 G)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Commission or Brokerage (Section 194 H)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rent Income (Section 194 I)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Professional Income (Section 194 J)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Compensation on acquisition of immovable property (Section 194 LA)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Income in respect of units of investment fund (Section 194 LBB)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Income in respect of investment in securitization trust (Section 194 LBC)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The income of <a href=\"https:\/\/aktassociates.com\/blog\/tds-under-section-195\/\">non-residents (Section 195)<\/a><\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Eligibility_for_making_the_application_in_form_13\"><\/span><b>Eligibility for making the application in form 13:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Application in this form can be made by any taxpayer who has a receipt of income from the above-mentioned sections discussed attracting TDS. However,\u00a0 the justification for Nil\/ lower deduction should be there based on the Estimated final liability.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_time_limit_within_which_the_application_to_be_made_by_Assessee\"><\/span><b>The time limit within which the application to be made by Assessee\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">There is no time limit has been defined under the income tax act, within which <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> should give an application under section 197 of the act. Although if the assesse is having a regular receipt, under which TDS would be deducted in any of the above-specified sections then it is advisable for the assesse to file an application at the beginning of the financial year.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_to_be_followed_to_obtain_such_certificate\"><\/span><b>Procedure to be followed to obtain such certificate:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"File_Application_form_in_form_13\"><\/span><b>File Application form\u00a0 in form 13:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The <\/span><span style=\"font-weight: 400;\">assessee <\/span><span style=\"font-weight: 400;\">shall file the <\/span><b>application in form 13<\/b><span style=\"font-weight: 400;\"> to obtain the certificate of a lower rate of deduction or nil rate of deduction of TDS. Form 13 can be filed manually or online. If the <\/span><span style=\"font-weight: 400;\">assessee <\/span><span style=\"font-weight: 400;\">wants to apply the certificate online then he can file the application through <\/span><b>TRACES Site.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">This form is very important because it is a<\/span><span style=\"font-weight: 400;\">\u00a0prescribed form as<\/span><span style=\"font-weight: 400;\"> described <\/span><span style=\"font-weight: 400;\">in law against which the request can be made, hence it is suggested for the <\/span><span style=\"font-weight: 400;\">assessee,<\/span><span style=\"font-weight: 400;\"> who wants to apply for it, to fill all and correct details in the particulars as specified in the form.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The next part rests with AO that means if the AO is <\/span><span style=\"font-weight: 400;\">satisfied <\/span><span style=\"font-weight: 400;\">with the conditions of the <\/span><span style=\"font-weight: 400;\">assessee <\/span><span style=\"font-weight: 400;\">and form is complete <\/span><span style=\"font-weight: 400;\">all aspect<\/span><span style=\"font-weight: 400;\">s and correct then the AO shall process for the issue of the certificate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Once the certificate has been issued, then it is the responsibility of the <\/span><span style=\"font-weight: 400;\">assessee<\/span><span style=\"font-weight: 400;\"> to give the copy of certificate to all the <\/span><span style=\"font-weight: 400;\">deductor<\/span><span style=\"font-weight: 400;\"> so that they can deduct at lower deduction or nil deduction of TDS from the invoice amount.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_validity_of_the_certificate\"><\/span><b>The validity of the certificate<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Once the certificate has been issued by the AO, then it shall be valid for the rest of the financial year. In simple words, the application can be made and certificate can be issued for a particular financial year and next year, assesse has to follow the same process.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Documents_to_be_submitted_to_AO_along_with_form13\"><\/span><b>Documents to be submitted to AO along with form13<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">As we already discussed above, one Signed copy of the application in Form 13.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copy of last 3 financial year <a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\">Income tax return<\/a> copy.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Assessment order copy received in the last 3 financial years if any.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">If the assessee is having a business or professional income then the annual report of the last 3 financial year which includes audit reports.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Projected financial statements for the current financial year.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Income computation of the last 3 financial years and estimated income computation of the current financial year.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">PAN Card Copy.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">TAN number of all those parties from whom payment may be received to him.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">TDS Acknowledgement copy of TDS returns for the last 2 years.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Any other documents related to such a source of income.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once the application has been received to AO, then it\u2019s the responsibility of the AO to review and disposed the application within 30 days from the end of the month in which the application has been received.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-compliance\/tax-compliance\/tds-return-filing\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1614 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1.png\" alt=\"TDS under 194 IA\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/TDS-under-194-IA-Banner-image-09_09_2019-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><b>Conclusion<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">So, the process is very simple, you just have to attach the above-specified forms in the application to your AO and the AO has to give the certificate within 30 days. After that, you will have to provide a copy of this certificate to all the buyers so that he can make the payment with lower deduction or no deduction of income tax. <\/span><span style=\"font-weight: 400;\">Also, the same process shall also be followed in case of TCS under section 206C(9) of the income tax Act, 1961.<\/span><\/p>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Under the Income-tax act, 1961, It has been defined that the receiver of service deducts the TDS at the time &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Lower Deduction of TDS U\/s 197 (Form 13)\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#more-1648\">Read more<span class=\"screen-reader-text\">Lower Deduction of TDS U\/s 197 (Form 13)<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":1649,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Lower Deduction of Tax Under Section 197 | Form 13 AKT Associates<\/title>\n<meta name=\"description\" content=\"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\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lower Deduction of Tax Under Section 197 | Form 13 AKT Associates\" \/>\n<meta property=\"og:description\" content=\"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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/\" \/>\n<meta property=\"og:site_name\" content=\"AKT Associates\" \/>\n<meta property=\"article:published_time\" content=\"2019-09-09T09:53:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-03-30T09:08:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-1-2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"300\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA Arun Tiwari\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Arun Tiwari\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" 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13)\",\"datePublished\":\"2019-09-09T09:53:32+00:00\",\"dateModified\":\"2020-03-30T09:08:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/\"},\"wordCount\":1043,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Form-13-TDS-Deduction-1-2.png\",\"articleSection\":[\"Compliance\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/\",\"url\":\"https:\/\/aktassociates.com\/blog\/lower-deduction-tds-form-13\/\",\"name\":\"Lower Deduction of Tax Under Section 197 | Form 13 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