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Rule 28: Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax

The Income-tax Rules, 1962Central Act · 1962

[Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax.

(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.]

Where this provision sits

ActThe Income-tax Rules, 1962
Rule28
Marginal noteApplication for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted. Substituted by the IT (Eleventh Amdt.) Rules, 2018, w.e.f. 25-10-2018.

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