certificate u/s 197

  • Income Tax

NO TDS u/s 194A to Scheduled Tribes by scheduled banks located in in NE States & Ladakh Region

  No TDS u/s 194A on interest payments up to Rs. 20 lakhs  to Scheduled Tribes by scheduled banks located…

3 years ago
  • Income Tax

Thresholds of tax forgone for prior approval of CIT (intl taxation) for issuing certificate u/s 197 increased

Thresholds of tax forgone for prior approval of CIT (intl taxation) for issue of certificate u/s 197 of the Income…

5 years ago
  • Income Tax

Certificate u/s 197 for lower withholding tax given by AO under dictation of superior officer bad in law

Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to…

5 years ago
  • Income Tax

Procedure for e-filing of Form 13 at TRACES Portal certificate for nil or lower rate TDS

Procedure, format, standards for electronic filing of online Form 13 at TRACES Portal for grant of certificate for nil TDS…

5 years ago
  • Income Tax

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…

5 years ago
  • Income Tax

Application for grant of certificates u/s 197 for lower/nil TDS/TCS to be filed electronically

Application for grant of certificates u/s 197 for lower or no deduction / collection of income-tax to be made electronically…

6 years ago
  • Income Tax

Issue of certificate u/s 197 for no-lower deduction and collection of tax electronically – Draft Notification

Issue of certificate u/s 197 for no-lower deduction and collection of tax electronically. Draft notification proposing amendment to Rules and…

6 years ago