Mandatory issuance of certificates under section 197 through the ITD system to centralize data and improve TDS processing. Certificates permitting no deduction or lower deduction of tax at source under Section 197 must be generated and issued by Assessing Officers mandatorily through the ITD system to capture comprehensive deductor/deductee and payment details for reconciliation with TDS returns; if system issuance is not possible immediately, the Assessing Officer must upload the certificate data into the ITD system within seven days of manual issue.
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.
Mandatory issuance of certificates under section 197 through the ITD system to centralize data and improve TDS processing.
Certificates permitting no deduction or lower deduction of tax at source under Section 197 must be generated and issued by Assessing Officers mandatorily through the ITD system to capture comprehensive deductor/deductee and payment details for reconciliation with TDS returns; if system issuance is not possible immediately, the Assessing Officer must upload the certificate data into the ITD system within seven days of manual issue.
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