Forms › Salaries, TDS Certificates & Returns › Form 128

Form 128 — Application for lower / nil deduction or collection certificate

✓ Corroborated with CBDT / incometax.gov.in O · Salaries, TDS Certificates & Returns
Replaces old Form 13. Under the Income-tax Act, 2025, this compliance now uses Form 128.
New form numberForm 128
Old form number13
Act 2025 reference395
CategoryO · Salaries, TDS Certificates & Returns
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 128?

Form 128 is the new “Form 13”. It is the application a taxpayer makes for a certificate authorising tax to be deducted (or collected) at a lower rate — or not at all — where the normal TDS/TCS rate would be excessive relative to the final liability.

What changed

📘 Where this is written in the Act: Form 128 is governed under Section 395 of the Income-tax Act, 2025.
🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 13?

Under the Income-tax Act, 2025, old Form 13 is replaced by Form 128 — Application for lower / nil deduction or collection certificate. It applies to Tax Year 2026-27 onwards.

From when does Form 128 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.