The payee can ask the payer to not deduct any taxes at source from the income. But for this to materialise, the payee has to submit a declaration in Form 15G/15H, to the payer. The declaration should state that the estimated total annual income of the payee for the previous year, including the income on which the payer was supposed to deduct the tax, is below the minimum tax threshold, thus the taxes applicable will be nil.