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Feb 11, 2026
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Now request for nil or lower TDS deduction for property and other transactions via this new form as per Income Tax Act, 2025; See what's changed
To get relief from TDS deduction, you need to submit an application to the Income Tax Department using a specific form, and then you can get a nil or lower TDS certificate for a particular period of time. For instance, if you are planning to sell your property and expect it to be sold between April and October, you can apply for a lower or nil TDS certificate covering that period.
The form used to apply for lower or nil TDS certificate has been renamed under the Income Tax Act, 2025. Earlier, taxpayers used Form 13 (under the 1961 law) to request the department to allow lower or nil TDS. However, with the new 2025 Act, the form number and section have changed and so now you'll need to apply using Form 128.
What is changed with new Form 128 for nil/lower TDS deduction?
Chartered Accountant Gopal Bohra, partner- direct tax, N. A. Shah Associates LLP, says that the content and purpose of Form 128 of 2025 Act and Form 13 of 1961 Act are largely similar. However, a comparison between Form 128 with Form 13 throw up some changes.
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