February 04, 2016; Certificates for Lower or Nil TDS
TDS Instruction No. 51
DIRECTORATE OF INCOME TAX (SYSTEM)
ARA Center, Ground Floor, E-2, Jhandewalan Extension,
New Delhi – 110055
No. SW/TDS/02/02/2013/DIT(S)-II
Dated 04.02.2016
Sub : Issuance of online certificate u/s 195 (2) and 195(3) – reg.
Request has been received from field formations and tax payers to provide functionality for issue of online certificate u/s 195(2) and 195(3) for lower/no deduction as manual certificates were not being considered during processing of TDS statements by CPC TDS.
2.In this regard, existing functionality to issue online certificate u/s 197 in ITD application has been enhanced to issue online certificate u/s 195(2) and 195(3) as under:
i. Assessing Officers of International taxation charges who are authorised to issue certificate u/s 195(2) and 195(3) may be assigned the role AR_INT_TAXATION in ITD application by respective Computer Centre through HRMS module, if not already assigned. The certificate type i.e. 197/195(2)/195(3) also needs to be specified.
ii For issue of certificateu/s 195(2) and 195(3), jurisdiction restriction of PAN has been relaxed. For issue of certificate u/s 195(3). TAN and Amount has been made optional
iii. As per existing procedure for issue of certificate u/s 197, certificates u/s 195(2) and 195(3) is requied to be approved by Range officer through ITD application.
- The above functionality may kindly be brought to the notice of AOs under your charge.
Yours faithfully,
(Sanjeev Singh)
Addl. DGIT(S)-2, New Delhi
Source : http://irsofficersonline.gov.in/Documents/OfficalCommunique/128201653826.pdf (Certificates for Lower or Nil TDS for Non Residents is Now Online)
