complete guide to
lower TDS certificates
15 expert articles on the lower/nil TDS certificate — Form 13, now renamed Form 128 — for NRIs. Property sale TDS, rental income, NRO interest, documents, process, and timelines. Written and reviewed by a practising CA.
Apply for Your Certificate with Shunya →What is a Lower TDS Certificate (Form 13) for NRIs?
What Section 197 and Form 13 are, who can apply, and how the certificate changes what gets deducted from your India income.
Read →Section 195 vs Section 197 — why NRIs are taxed differently in India
How Section 195's default withholding regime for non-residents works, and why Section 197/Form 13 exists as the relief valve.
Read →Lower TDS certificate for NRIs selling property in India — step by step
Why buyers over-withhold by default, what goes into the capital gains computation, and the application flow.
Read →TDS on NRI property sale without a lower TDS certificate — how much buyers deduct by default
Why buyers tend to withhold on the full sale value rather than just the gain, and the cash-flow problem this creates.
Read →Documents required for Form 13 (lower TDS certificate) application
A checklist by scenario — property sale, rental income, and interest income — of exactly what to keep ready.
Read →How to apply for Form 13 online — the lower TDS certificate process
The mechanics of filing on the e-filing portal, what the Assessing Officer reviews, and how queries get resolved.
Read →How long does a lower TDS certificate take? Form 13 processing timeline
Rule 28AA's one-month target versus realistic timelines, and why applying early matters.
Read →Lower TDS certificate vs claiming a refund in your ITR — which is better for NRIs
Comparing the proactive certificate route against waiting for a refund after filing your ITR.
Read →Form 13 (lower TDS certificate) vs Form 15CA/15CB — what's the difference
Reducing tax deducted when you're paid in India versus certifying compliance when you remit money out.
Read →TDS on NRO account interest for NRIs — can a lower deduction certificate help?
How banks withhold on NRO interest by default, and how a certificate adjusts it to your real liability.
Read →Lower TDS certificate for NRI rental income — reducing the default deduction
Tenants' withholding obligation under Section 195, and how a certificate brings it down to your real liability.
Read →Buyer or tenant deducted full TDS despite your lower TDS certificate — what to do
Practical troubleshooting when a certificate doesn't reach the deductor in time, and your fallback options.
Read →How long is a lower TDS certificate valid? Renewal and multiple transactions
Why certificates are issued per financial year, transaction, and deductor — and what renewal actually means.
Read →Common reasons Form 13 (lower TDS certificate) applications get rejected or delayed
The most common failure modes — incomplete computations, missing ITRs, and unanswered queries.
Read →Form 128 vs Form 13: what actually changed?
Same certificate, same process — only the form number and section citation changed, effective 1 April 2026.
Read →Stop overpaying TDS on your India income
Shunya's CA team computes your actual tax liability, prepares Form 13, and follows up until it's issued — fully online.
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