Form 13: lower or nil TDS certificate for NRIs
What it means
Form 13 asks the assessing officer to certify a lower TDS rate because your actual tax on the transaction is lower than the default rate. It is filed online on TRACES.
What to do
- Register on TRACES as a taxpayer.
- Prepare the capital-gains computation and supporting documents.
- File Form 13 with the buyer's TAN and the expected sale value.
- Share the certificate with the buyer before payment.
Deadline: Allow 4–8 weeks before the sale; certificates are valid for the financial year.
Documents you will need
- Draft sale agreement
- Cost of acquisition proofs
- Previous returns
- Bank statement
Have this notice? Upload it for a free explanation of your own case. Included in the NRI property-sale pack — $149.
Section numbers refer to the Income-tax Act 1961 / CGST Act 2017; the Income-tax Act 2025 renumbers income-tax sections from 1 April 2026 — the notice shows the applicable number. Checked by the founder on 16 Oct 2026.