On this page
Overview
A section 197 certificate lets the tax officer prescribe a lower or nil TDS rate based on your actual tax liability. It is especially valuable for NRIs selling property or receiving large payments from India.
Key rules to know
- Apply before the transaction is completed.
- Certificate is usually specific to the deductee and transaction.
- Based on estimated actual tax liability and prior-year compliance.
How GstMan helps
- Tax computation and application drafting
- Online submission and follow-up
- Providing the certificate to the buyer/payer
Documents usually needed
- PAN, passport
- Agreement for sale / payment details
- Capital gains computation
- Previous returns
Common mistakes to avoid
- Applying after registration
- Wrong estimate of gains
NRI tax filing by country
NRI tax filing from UAENRI tax filing from Saudi ArabiaNRI tax filing from QatarNRI tax filing from KuwaitNRI tax filing from OmanNRI tax filing from BahrainNRI tax filing from UKNRI tax filing from USANRI tax filing from CanadaNRI tax filing from AustraliaNRI tax filing from SingaporeNRI tax filing from GermanyNRI tax filing from Malaysia
Frequently asked questions
What is Form 13?
Form 13 is the application for a lower or nil deduction/collection of tax certificate (under the old numbering, section 197).
How long does it take?
Timelines vary with the department's processing. Apply as early as possible.
