Issue of Certificate of lower deduction or non deduction of tax at sources (TDS/TCS) u/s 197 of the Income Tax Act and certificate for lower collection of income tax u/s 206C(9)- regarding.
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Lower TDS/TCS certificate issuance must be generated via ITD system immediately, centralising records and processing. Certificates for lower or nil deduction under Section 197 and for lower collection under Section 206C(9) must be generated and issued by the assessing officer through the ITD system's TDS module; prior administrative approval requirements and monetary-limit approval provisions continue to apply, and system process flow is prescribed in DIT (Systems) TDS/TCS instructions.
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 TDS/TCS certificate issuance must be generated via ITD system immediately, centralising records and processing.
Certificates for lower or nil deduction under Section 197 and for lower collection under Section 206C(9) must be generated and issued by the assessing officer through the ITD system's TDS module; prior administrative approval requirements and monetary-limit approval provisions continue to apply, and system process flow is prescribed in DIT (Systems) TDS/TCS instructions.
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