Lower TDS Certificate in Delhi
Form 128 filed on TRACES before the payment, from ₹2,999
Delhi runs on professional services, trading and export houses, government contracting, and hospitality. Delhi has a heavy concentration of government and PSU contractors, where TDS on gross running bills routinely exceeds the real tax on a thin contracting margin. That combination is exactly the profile that Section 395 relief was designed for, because in each case tax is deducted against a gross figure while the real liability sits against a much smaller net figure.
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 Delhi application
Start with the honest part: 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, and there is no offline route and no Delhi counter. A page that tells you Delhi has its own procedure is selling you something that does not exist.
What is actually local is your jurisdiction, and it follows your PAN. The application goes to the Assessing Officer holding jurisdiction over the applicant's PAN, which is set by the address on your PAN record, not by where the property or the contract sits. A Delhi-resident seller with a Delhi PAN address is assessed in Delhi even if the flat is in another state, and a seller who moved away years ago without updating the PAN address may not be. You can check your own officer on the Know Your AO service at incometax.gov.in before you start. We check it as the first step, because filing under the wrong jurisdiction wastes the weeks you do not have before a completion date.
Who needs this in Delhi
What a Delhi application actually turns on
The law is national. The evidence is local, and in Delhi three things come up again and again.
The circle rate, not just the price. TDS on a property transfer runs on the higher of the consideration and the stamp duty value, so a Delhi flat agreed below the circle rate is deducted against the circle rate. Delhi circle rates are notified by the Revenue Department of the Government of the National Capital Territory of Delhi, and the notifications sit on revenue.delhi.gov.in. Your estimated-tax computation in Form 128 has to work from that figure, and if you are arguing that the actual consideration is the right base, that argument has to be made in the application rather than discovered afterwards. Bring the notified rate for your locality along with the agreement. If the seller is a non-resident, see our lower TDS certificate for NRIs.
Government and public-sector contracting. Delhi has a dense concentration of contractors and sub-contractors billing government and public-sector buyers, and deduction on those running bills is computed on the gross bill while the real margin is thin. That gap is the classic section 395 case: you show the Assessing Officer the estimated total income and tax for the tax year, and ask for a rate that matches the margin instead of the turnover. Bring the contract, the running account bills and the previous years' returns.
No professional tax to reconcile. A small practical bonus: Delhi levies no professional tax, so a Delhi applicant's payroll and statutory deduction papers are simpler than a Mumbai or Bengaluru applicant's. It is one fewer state levy to explain.
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, is the point most applications get wrong.
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 Delhi property sale, add the sale agreement, the purchase deed, proof of cost of acquisition and improvement, and the circle rate for the locality as notified by the Revenue Department of the Government of the National Capital Territory of Delhi at revenue.delhi.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, contract 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 Delhi office
Regikart's Delhi office is at 04, Malook Singh Marg, Arjun Nagar, Krishan Nagar Metro Gate-1, Delhi 110051. This is one of the few filings where an office really helps: cost of acquisition on an older Delhi property usually has to be built from original deeds, mutation papers and improvement bills, and handing those over across a desk is faster than photographing forty pages. 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 Bengaluru.
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. What matters is the one hard rule: a certificate only applies 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. So the sequence is: agree the price, get the purchase papers together, and apply. If you are already at the registration appointment, it is too late for this route, and we will tell you so instead of taking the fee.
Lower TDS certificate in Delhi: FAQs
If your question is not here, email [email protected], WhatsApp +91 70444 94804, or come to the Arjun Nagar office.
Still have questions?
Send us the agreed sale price and your purchase papers, or bring them to the Arjun Nagar 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.