Lower or nil TDS/TCS certificates: prior-year certificates temporarily extended and email-based application and issuance enabled. Assessing Officers may extend applicability of prior-year lower or nil deduction/collection certificates temporarily until a specified cutoff or disposal of pending applications; taxpayers without portal filings must follow an interim email-based procedure submitting Form 13, historic and projected financials, tax records and transaction details, and Assessing Officers will issue emailed certificates stating deductor TAN, deductee PAN, financial year, relevant source section, estimated sums, applicable rate and validity period. Non-resident payments with a permanent establishment not covered above are subject to a prescribed temporary withholding rate until the temporary period or disposal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Lower or nil TDS/TCS certificates: prior-year certificates temporarily extended and email-based application and issuance enabled.
Assessing Officers may extend applicability of prior-year lower or nil deduction/collection certificates temporarily until a specified cutoff or disposal of pending applications; taxpayers without portal filings must follow an interim email-based procedure submitting Form 13, historic and projected financials, tax records and transaction details, and Assessing Officers will issue emailed certificates stating deductor TAN, deductee PAN, financial year, relevant source section, estimated sums, applicable rate and validity period. Non-resident payments with a permanent establishment not covered above are subject to a prescribed temporary withholding rate until the temporary period or disposal.
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