Is Form 13 still valid in 2026?

Form No. 13 was replaced by Form No. 128 from 1 April 2026, when the Income-tax Act, 2025 came into force. New applications must be made in Form No. 128, filed electronically on TRACES.

Is there a government fee?

No. There is no government fee for filing Form No. 128 on TRACES. The only cost is professional assistance, if you choose to use it.

Can I get a certificate after the payment has been made?

No. The certificate operates prospectively and cannot be applied to a payment already made. For that transaction the only remedy is claiming a refund through your return, which means the money stays blocked until the return is processed.

How long does it take?

Indicatively 2 to 4 weeks for a clean application and 4 to 8 weeks where queries are raised, on top of a few days for document collection and filing. These are observed ranges, not statutory timelines - Rule 213 prescribes no disposal deadline. For a property sale, start 30 to 60 days ahead.

Do joint owners need separate applications?

Yes. Each co-owner files a separate Form No. 128 on their own PAN. A single application covers only one PAN, and the other owner suffers full TDS.

Gurugram, Haryana

Lower TDS Certificate in Gurugram: Form 128 Filing

Gurugram runs on IT and consulting captives, auto components, insurance back offices, and a very large NRI-owned apartment inventory. Gurugram has an unusually high share of NRI-owned apartments bought off-plan, so builder demand letters and possession dates drive the holding period calculation. 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.

Applications from Gurugram are assessed by the Principal Commissioner of Income-tax (TDS) having jurisdiction over Gurugram, with non-resident matters routed to the International Taxation charge. Neither the rate nor the process differs by city, but the evidence an officer expects does, because the underlying transactions differ.

Government fee: nilFiled in 2-5 working daysRegikart office in Gurugram

Get Form 128 filed How Section 395 works

Who assesses a Gurugram application

Applications from Gurugram are assessed by the Principal Commissioner of Income-tax (TDS), Haryana at Gurugram, with non-resident matters handled by the International Taxation charge there. Neither the Act nor Rule 213 varies by state - the process is identical everywhere, and Form No. 128 is filed on TRACES from anywhere.

Who needs this in Gurugram

Non-residents selling property in Cyber City and Sector 24 or Golf Course Road and Sector 42, where TDS runs on the full sale consideration

Gurugram contractors and sub-contractors on thin margins facing deduction on gross running bills

Professionals and consultants across Cyber City and Golf Course Road with heavy deductible expenses

Loss making companies in the Gurugram belt with no tax liability for the Tax Year

Trusts, societies and Section 8 companies registered in Haryana with exempt income

Senior citizens in Gurugram with large fixed deposit interest but total income below the taxable threshold

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, www.tdscpc.gov.in - 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

PAN of the applicant - Form No. 128 cannot be submitted without one

Details of the payer or payers, including TAN, for Annexure-I and Annexure-III

Computation of estimated total income and tax liability for the Tax Year

Computation of income for any of the preceding four tax years where no return was filed

Last four years' ITRs, audit reports and financial statements, where required

Details of advance tax paid and TDS or TCS credits available

A note on income claimed to be exempt and not included in total income

For a Gurugram property sale, add the sale agreement, the purchase deed, proof of cost of acquisition and improvement, and the current circle rate or stamp duty valuation for the locality.

Fees for a Gurugram application

The government fee is nil. Regikart’s professional fee starts at ₹4,999 for a straightforward salaried or interest-income case, ₹7,999 for business or professional income with a single payer, ₹12,999 where there are multiple payers or Annexure-II child certificates, and ₹17,999 for a non-resident property sale with a capital gains working. Treaty-based claims requiring DTAA analysis are quoted on assessment.

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Lower TDS certificate in Gurugram: FAQs

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No. Section 395 and Rule 213 apply identically across India and the form is filed on TRACES from anywhere. What is local is that your application is assessed by the Principal Commissioner of Income-tax (TDS), Haryana at Gurugram, with non-resident matters handled by the International Taxation charge there.

Lower TDS certificate in other cities

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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.

Talk to a CA in Gurugram NRI property sale