Lower TDS Certificate in Bangalore
Form 128 filed on TRACES before the payment, from ₹2,999
Bangalore runs on software products and services, global capability centres, biotech and engineering job work. A lot of applicants here have more than one income stream on the same PAN: an apartment being sold, share proceeds, and salary or consulting receipts already carrying deduction. Section 395 relief exists for exactly that gap, where tax is deducted against a gross figure while the real liability sits against a much smaller net one.
Section 395 and Rule 213 do not change from one city to another, and Form 128 is filed on TRACES from anywhere. Your application goes to the Assessing Officer who holds jurisdiction over your PAN, which follows the address on your PAN record rather than the city you are selling in. You can look that officer up yourself on the Know Your AO service at incometax.gov.in, and we check it before we file.
Reviewed by CA Deepak Jaiswal· Last updated 25 September 2026
Which Assessing Officer gets your Bangalore application
The honest part first: this process is not city-specific. Section 395 of the Income-tax Act, 2025 and Rule 213 of the Income-tax Rules, 2026 apply the same way everywhere in India. Form No. 128, which replaced Form No. 13 from 1 April 2026, is filed electronically on TRACES, with no offline route and no Bengaluru counter. Any page promising you a Bengaluru procedure is describing something that does not exist.
What is local is your jurisdiction, and it follows your PAN. The application goes to the Assessing Officer holding jurisdiction over the applicant's PAN, set by the address on your PAN record rather than by where the flat or the contract is. A Bengaluru PAN address is assessed here even if the property is in another state. Someone who left India years ago on a Bengaluru PAN address is still assessed against that record. You can check your own officer on the Know Your AO service at incometax.gov.in before you start, and we check it first, because filing under the wrong jurisdiction costs weeks you usually do not have before a registration date.
Who needs this in Bangalore
What a Bengaluru application actually turns on
The law is national. The evidence is local, and in Bengaluru three patterns come up repeatedly.
Karnataka calls it the guidance value, not the circle rate. TDS on a property transfer runs on the higher of the consideration and the stamp duty value, so an apartment agreed below the benchmark is deducted against the benchmark. In Karnataka that benchmark is the guidance value, published by the Department of Stamps and Registration and available through Kaveri Online Services at igr.karnataka.gov.in. If you have been reading a page that talks about Bengaluru circle rates, it was written for Delhi. Bring the guidance value for your locality with the sale agreement, because your estimated tax computation in Form 128 has to work from it. If the seller is a non-resident, see our lower TDS certificate for NRIs.
More than one income stream on one PAN. A single Form 128 application covers one applicant's PAN, and it names the payer. An applicant selling an apartment while also receiving consulting fees and share proceeds usually needs the estimated total income for the whole tax year worked out once, and then the rate requested against each payer separately, with Annexure-II child certificates where they apply. Getting that structure right at the application stage is most of the work.
Joint owners file separately. Each co-owner applies on their own PAN. One application covers one PAN, so if a flat is held jointly and only one owner applies, the other still suffers full deduction. On a joint Bengaluru apartment this is the single most common and most expensive mistake.
The documents that get asked for are the ones the department's own Form 128 guidance sets out: your PAN, the payer's details including TAN for Annexures I and III, a computation of estimated total income and tax for the tax year, computations for any of the preceding four tax years where no return was filed, the last four years' returns, audit reports and financial statements where required, details of advance tax paid and TDS or TCS credits available, and a note on any income claimed to be exempt. Four years, not three.
The framework, at a glance
| Governing law | Section 395(1) and 395(3), Income-tax Act, 2025 |
|---|---|
| Rule | Rule 213, Income-tax Rules, 2026 |
| Application form | Form No. 128, which replaced Form No. 13 |
| Where to file | TRACES only, at www.tdscpc.gov.in; there is no offline route |
| Government fee | Nil |
| Preceding years | Four tax years, not three |
Form No. 128 replaced Form No. 13 from 1 April 2026, when the Income-tax Act, 2025 came into force. Section 395(1) covers TDS and Section 395(3) covers TCS.
Documents required
For a Bengaluru property sale, add the sale agreement, the purchase deed, proof of cost of acquisition and improvement, and the guidance value for the locality. In Karnataka the benchmark is called the guidance value, published by the Department of Stamps and Registration and available through Kaveri Online Services at igr.karnataka.gov.in.
Lower TDS certificate fee
| Item | Amount |
|---|---|
| Regikart professional fee: Form 128 application, computation and follow-up | From ₹2,999 |
| Government fee for Form 128 | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 25 September 2026.
The final fee depends on the number of payers, whether the income is a property sale, professional receipts, rent or interest, and whether any Annexure-II child certificates are needed. We confirm it in writing before we file.
Bring your papers to the Bengaluru office
Regikart's Bengaluru office is at 26, Krishnalaya Complex, 4th Cross, N.R. Road, near S.J. Park Police Station, Bengaluru, Karnataka 560002. This is one of the filings where an office earns its keep: cost of acquisition on a Bengaluru apartment usually has to be built from the sale deed, the builder's demand letters, registration receipts and improvement bills, and handing that file over across a desk beats photographing it. You can also send everything on WhatsApp at +91 70444 94804 or by email to [email protected]. Our other offices are Kolkata, the head office, and Delhi.
On timing
Neither section 395 nor Rule 213 sets a deadline for the Assessing Officer to dispose of a Form 128 application, so nobody can honestly promise you a date. The one hard rule is that a certificate applies only to payments made after it is issued. Once the buyer has paid and deducted, the excess comes back only as a refund through your return. Agree the price, gather the purchase papers, then apply. If you are already at the registration appointment, this route has closed, and we will say so rather than take the fee.
Lower TDS certificate in Bangalore: FAQs
If your question is not here, email [email protected], WhatsApp +91 70444 94804, or come to the N.R. Road office.
Still have questions?
Send us the agreed sale price and your purchase papers, or bring them to the N.R. Road office. A CA will tell you whether a certificate is worth applying for before you pay us anything.
Talk to a CA →Lower TDS certificate in other cities
Apply before the payment, not after
The certificate cannot be applied to a payment that has already been made. Once the money has moved, the only route left is a refund through your return, and that keeps your cash with the department until the return is processed.