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Exception to electronic filing allows manual Form 13 submissions for NRIs and residents, temporary relief for TDS/TCS applications. Exercising powers under section 119(1), the Board temporarily permits manual submission of Form No. 13 by non-resident Indians unable to register on TRACES and by resident applicants, allowing filing before the TDS officer or at ASK Centers until the specified cut-off dates, as an exception to the rule-mandated electronic filing requirement for lower or nil TDS/TCS applications under Section 197 and Section 206C(9).
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Provisions expressly mentioned in the judgment/order text.
Exception to electronic filing allows manual Form 13 submissions for NRIs and residents, temporary relief for TDS/TCS applications.
Exercising powers under section 119(1), the Board temporarily permits manual submission of Form No. 13 by non-resident Indians unable to register on TRACES and by resident applicants, allowing filing before the TDS officer or at ASK Centers until the specified cut-off dates, as an exception to the rule-mandated electronic filing requirement for lower or nil TDS/TCS applications under Section 197 and Section 206C(9).
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