|
S.No
|
Type
of Income
|
Form
No in which application to be made
|
Certificate
to be issued by the Assessing Officer
|
Period
of validity
|
|
1.
|
Salary (sec192)
|
Form No 13 (see rule 28)
|
Form No 15AA (see rule 28AA). The certificate is issued to the
deductor under advice to the applicant
|
Valid for the period specified in the certificate (see Rule 28AA)
Fresh application required after expiry of validity period.
|
|
2.
|
Interest on securities (Section 193)
|
-do-
|
-do-
|
-do-
|
|
3.
|
Interest other than interest on Securities (Section 194A)
|
-do-
|
-do-
|
-do-
|
|
4.
|
Insurance Commission (Section 194D)
|
-do-
|
-do-
|
-do-
|
|
5.
|
Rental Income (Section 194I)
|
-do-
|
-do-
|
-do-
|
|
6.
|
Income in respect of Units (Section 194K)
|
-do-
|
-do-
|
-do-
|
|
7.
|
Payment to non-residents (Section 195)
|
-do-
|
-do-
|
-do-
|
|
8.
|
Payment to Contractors or Sub-Contractors (Section (194 )
|
Form No.13C (See Rule 28)
|
No prescribed form. The certificate can be issued by the Assessing
Officer on a plain paper
|
For the relevant FY.
|
|
9.
|
Commission on sale of lottery tickets (sec 194G)
|
Form No 13D (applies to lottery agents and not prize winners)
|
-do-
|
-do-
|
|
10.
|
Payment of fees for professional or technical services (sec 194J)
|
Form No 13E
|
-do-
|
-do-
|
|
11.
|
Payment to non-resident banking company (sec 195(3))
|
Form No 15C (see rule 29B)
|
Form No 15E
|
For the FY specified in the certificate
|
|
12.
|
Payment to non-resident company carrying on business or profession
in India through a branch (not being interest or dividend)-sec 195(3)
|
Form No 15D (see rule 29B)
|
-do-
|
For the relevant FY
|
