Lower/Nil TDS certificates-Applications can be made before start of Financial Year – CBDT Instruction

Lower/Nil TDS certificates. Applications can be made before start of financial year. time limit prescribed for making application for current FY

Instruction No. : 01/2020

Tel No: 0120-2770049

Centralized Processing Cell (TDS)
AayakarBhawan, Sector-3, Vaishai

F.No.: CPC(TDS)/197 Certificate/Cut off date/2019-20/                

Dated: 24/01/2020

Subject: Lower/Nil tax deduction certificates – Receipt of applications for the certificate before the start of Financial Year and barring the receipt of applications for current Financial Year- reg.

1. In view of the time being taken to process the online request for lower/nil deduction certificate and to facilitate the applicants to get the certificates issued with effect from 1st April of the Financial Year, applicants can apply for lower/nil deduction certificate from 28th February of the immediately preceding Financial For instance, applications for the certificates for F.Y. 2020-21 shall be allowed to be filed on or after 28.02.2020.

2. Keeping in view the time required for obtaining relevant data from various sources and subsequent processing of the online requests for lower/nil deduction certificate, it has been decided that no such request for issue of certificates for lower/nil deduction for a particular Financial Year shall be accepted after 15th of March of the Financial For instance, no application abcaus.in for certificates for Financial Year 2019-20 shall be allowed after 15.03.2020. Therefore, the applicants are advised to file Form 13 application, if required, latest by 15th March of the Financial Year.

3. The aforementioned dates shall also be applicable in case of tax collection at source.

4. This issues with the approval of the Member (IT&R), Central Board of Direct Taxes.

( Rohit Anand)
Jt. Commissioner of income Tax-II (CPC-TDS)
O/o Pr. Director General of Income Tax (Systems)

Copy for kind information to:-

  1. PPS to the Chairman and all Members, CBDT, North Block, New Delhi.
  2. All Pr. Chief Commissioners/ Director Generals of Income-tax/ Chief Commissioners of  Income-tax/  Pr.   Commissioners   of   Income-tax/ Commissioners   of   Income-tax/Commissioners   of   Income-tax (TDS) with a request to circulate amongst all officers in their regions/ charges 
  3. JS (TPL)-I & II I Media Coordinator and Official spokesperson of CBDT
  4. ADG(Systems) 1, 2, 3, 4, 5 I ADG(TPS)- 1, 2 /CIT(CPC-ITR)/CIT(ITBA)/ CIT (e-Ver).
  5. ADG (PR, PP & OL).
  6. TPL , ITA and IT(B) divisions of CBDT
  7. The Institution of Chartered Accountants of India, P. Estate, New Delhi.
  8. The Web-Manager, ‘incometaxindia.gov.in ‘ for hosting on the website .
  9. Database cell for uploading on www .irsofficersonline.gov.in and in DGIT(Systems) corner.
  10. ITBA publisher for uploading in ITBA portal

Jt. Commissioner of income Tax-II (CPC-TDS)
O/o Pr. Director General of Income Tax (Systems)

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