1. Certain entities required to file return under [Section 139(4A)or 139(4C) read with Rule 28AB]:
   

As per Rule 28 AB certain entities who are required to file their return of income under section 139 (4A) or 139(4C) may apply under Form No. 13 for no deduction of tax at source.



2. Certain entities whose income is unconditionally exempt under Section 10.
   

In case of certain whose income is unconditionally exempt under section 10 and who are statutorily not required to file return under section 139 there will be no requirement for TDS since their income is in any way exempt.

PLEASE NOTE:

• Any person to whom interest is payable may make an application in Form No. 13 to the Assessing Officer and obtain such certificate from him, as may be appropriate, authorizing the payer not to be deduct tax or to deduct tax at a lower rate.