Rule 28 - Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax - Income-tax Rules, 1962

1 [Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax. 28. (1) An application by a person for grant of a certificate for the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, under sub-section (1) of section 197 shall be made in Form No. 13 electronically, - (i) under digital signature; or (ii) through electronic verification code. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shall lay down procedures, formats and standards for ensuring secure capture and transmission of data and uploading of documents and the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to the furnishing of Form No.13 . ] ******* Notes 1. Substituted vide Notification No. 74/2018 dated 25-10-2018 before it was read as Application for certificates for deduction of tax at lower rates. 28. (1) An application by a person for a certificate under sub-section (1) of section 197 shall be made in Form No. 13.