New Delhi, Oct 10: The Centre on Thursday reduced the number of applications for tax deduction at source and tax collection at source with a view to rationalise various rules and forms. "Henceforth, assessees would be required to file application for no TDS/TCS o TDS/TCS at lower rates in Form No.13," the Central Board of Direct Taxes has issued a notification amending the Income Tax Rule, an official release said here on Thursday.

It said the number of applications have been reduced to three from seven.
The release also said applications made by non-resident Indians shall, however, continue to be in Form 15C and 15D. Bureau Report