Lower TDS Certificate in Kolkata
Form 128 filed on TRACES before the payment, from ₹2,999
Kolkata runs on IT and ITES in Salt Lake, jute and tea trading, engineering, and a steady stream of non-resident sellers disposing of family property. In our own Kolkata files the recurring problem is proof of cost: an old flat in Ballygunge or a share of a north Kolkata family house rarely comes with a clean purchase trail. 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. Our head office is in Lake Town, so you can bring the papers in.
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 Kolkata 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 Kolkata counter. Any page promising you a Kolkata 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 sits. A Kolkata PAN address is assessed here even if the property is elsewhere, and a family member who left for Dubai or Toronto twenty years ago on a Kolkata 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 Kolkata
What a Kolkata application actually turns on
The law is national. The evidence is local, and in Kolkata the same three problems come up again and again.
West Bengal calls it market value, not circle rate. TDS on a property transfer runs on the higher of the consideration and the stamp duty value, so a flat agreed below the benchmark is deducted against the benchmark. In West Bengal the benchmark is the market value assessed by the Directorate of Registration and Stamp Revenue, which sits under the state Finance Department, and it is looked up through wbregistration.gov.in. If you have been reading a page about Kolkata circle rates, it was written for Delhi. Bring the market value for your locality along with the agreement, because the 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.
Proof of cost, on property nobody bought recently. A large share of Kolkata sales are of flats and family houses held for decades or inherited outright, and that is where applications get queried. The seller has a sale deed in a grandparent's name, no improvement bills, and a share defined by a family arrangement rather than a document. Before we file we build the cost position from what exists: the earlier owner's deed, mutation and municipal records, succession or probate papers, and whatever improvement evidence survives. The substituted-cost rule that applies to an older property depends on which Act governs your tax year, and we confirm that for your sale rather than assert a date here.
Shares of a jointly held house file separately. Each co-owner applies on their own PAN, because one Form No. 128 covers one PAN. Where four siblings hold a north Kolkata house between them and only one applies, the other three still suffer deduction at the full rate on their shares. On inherited Kolkata property, where co-ownership is the norm rather than the exception, this is the most expensive mistake available.
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 Kolkata property sale, add the sale agreement, the purchase deed, proof of cost of acquisition and improvement, and the market value for the locality. In West Bengal the benchmark is the market value assessed by the Directorate of Registration and Stamp Revenue under the Finance Department, and it is looked up through wbregistration.gov.in. Where the property was inherited, bring the earlier owner's deed and the succession or probate papers too.
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 head office
Regikart's head office is in Kolkata, at 129A, Bangur Avenue, near Reliance Smart, Block A, Lake Town, Kolkata, West Bengal 700055. Of everything on this site, this is the filing where walking in helps most. Cost of acquisition on an old Kolkata property is usually assembled from an original deed, mutation certificates, municipal receipts and a family arrangement, and handing that bundle over across a desk beats photographing eighty brittle pages. If the seller is abroad and a relative in Kolkata holds the documents, they can bring them in on the seller's behalf. You can also send everything on WhatsApp at +91 70444 94804 or by email to [email protected]. Our other offices are Delhi 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. 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 Kolkata: FAQs
If your question is not here, email [email protected], WhatsApp +91 70444 94804, or come to the Lake Town head office.
Still have questions?
Send us the agreed sale price and your purchase papers, or bring them to the Lake Town head 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.