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Considering taxpayers tendency to adopt tax evasion measures, Income tax provisions provide for tax deduction at source/tax collection at source. Tax rates for such deductions are provided under Section 192, Section 194, and Section 195(non-residents).
Income Tax Form 13 allows NRIs to apply for non-deduction or lower deduction of TDS. This provision provides relief from excessive tax withholding. Tax Deducted at Source (TDS) helps the Government of India collect taxes at the source of income generation.
You can download Form 13 from the EPFO member portal. Log in to your account and look for the relevant option to download the form. Who issues Form 13? Your previous employers HR department or the concerned PF office issues Form 13.
The Form 13 must be given to the seller at the time of the purchase to document why sales tax does not apply to the purchase. The Form 13 must be kept with the sellers records for audit purposes.
Application Process Login to the TRACES portal using PAN. If not registered then select the option of Register as New User. After logging in, navigate to the Statements/Form tab and select Request for Form 13. Go through the checklist and click on proceed.
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An exemption certificate is the form presented by an exempt organization or individual to the seller when making a tax-exempt purchase. Exemptions are based on the customer making the purchase and always require documentation. Different purchasers may be granted exemptions under a states statutes.
To diminish TDS on a property sale by NRI he is needed to furnish the application in Form 13 within the income tax department to provide the certificate for Nil/ Lower Deduction of TDS. the same certificate assists the NRIs in diminishing the TDS liability, and then most NRIs choose the same certificate.

status certificate form 13