TDS Instruction No . 51

Directorate o f Income Tax (System)
ARA Center, Ground Floor, E -2, Jhandewalan Extension
New Delhi – 110055

F.No. SW/TDS/02/02/2013/DIT(S)-II                                                                                               dated 04.02.2016

To
The Pr . Chief Commissioner of Income-tax (International Taxation), New Delhi
The Chief Commissioners of Income-tax (International Taxation), Mumbai, Bengaluru
The Commissioners of Income-tax (International Taxation), Ahmedabad, Bengaluru Chennai, Delh i (1 , II & Ill), Hyderabad , Ko l kata , Mumbai (I & II) , and Pune
The Commissioners  of Income-Tax (L.T . U.) New Delhi, Mumbai, Bengaluru, Chennai, Kolkata

Sir I Madam ,

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  onl i ne certificate  u/s  195(2) and  195(3) for  lower I 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 on l ine certificate u/s 197 in lTD application has been enhanced to issue online certif i cate u/s 195(2) and 195(3) as under:

(i) Assessing Officers of International taxation charges who are authorized to i ssue certificate u/s 195(2) and 195(3) may be assigned the role AR_I NT_TAXATION in lTD  application by respective Computer Centre through HRMS modu l e , if not already  assigned . The certificate type i.e. 197/195(2)/195(3) also ne eds to be specified

(ii) For issue of certificate u/s 195(2) and 195(3), jurisdiction restriction of PAN has been re l axed. For issue of certificate u/s 195(3) , TAN and Amount has been made optional.

(iii) As per exist i ng procedure for i ssue of certificate u/s 197 , certificates u/s 195(2) and 195(3) is required to be approved by Range off i cer through lTD app l ication.

3. 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