Manual filing application for lower/no TDS/TCS allowed for limited period-CBDT Order

Exception from online filing of application under section 197 and 206C (9) in the cases of NRIs and resident applicants

Recently, CBDT vide Notification No. 74/2018 dated 25.10.2018, amended rule 28 of the Income-tax Rules to prescribe electronic filing of application for lower deduction or no deduction under section 197 using digital signature or EVC.

Similar changes were also made in rule 37G to prescribe electronic filing of application under section 206C (9) for lower or nil rate of tax collection at source (TCS).

The functionality for online filing has been made available by CPC-TDS through TRACES portal. Form No. 13 is the common form for application under section 197 and 206C (9). 

For proper administration of the provisions of section 197 and 206C (9) and to remove genuine hardship being faced by certain applicants in filing online application in Form No. 13, the CBDT, today issued an order under section 119(1) of the of Income-tax Act. 1961 providing the following two cases of exceptions to the said notification:

(a) Non-resident Indians (NRis), who are not able to register themselves on TRACES, allowed to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.03.2019.

(b) Resident applicants to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.12.2018.