February 04, 2016; Certificates for Lower or Nil TDS

TDS Instruction No. 51


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.

  1. 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)

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