Non deduction of income tax u/s 195 - Procedure, format and standards for filling an application in Form No. 15C or Form No. 15D through TRACES notified. - 01/2023 - Income Tax Act, 1961
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No-deduction certificate under section 195: electronic filing via TRACES with AO processing and administrative approval required. Notification prescribes electronic submission of Form 15C and Form 15D on the TRACES portal for certificates under section 195(3). Applicants must register/login and submit forms with supporting documents using digital signature, electronic verification code, Aadhaar authentication or mobile OTP (digital signature only for overseas applicants). Applications are assigned to TDS AOs in International Taxation; CPC(TDS) will retrieve prior ITRs, PAN demand, audit reports and assessment orders to assist processing. AOs may seek clarifications online, recommend approval or rejection under Rule 29B, and forward cases to the Range Head and CIT for administrative approval. On final approval the AO generates a system certificate on TRACES, which the applicant must share with deductors.
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.
No-deduction certificate under section 195: electronic filing via TRACES with AO processing and administrative approval required.
Notification prescribes electronic submission of Form 15C and Form 15D on the TRACES portal for certificates under section 195(3). Applicants must register/login and submit forms with supporting documents using digital signature, electronic verification code, Aadhaar authentication or mobile OTP (digital signature only for overseas applicants). Applications are assigned to TDS AOs in International Taxation; CPC(TDS) will retrieve prior ITRs, PAN demand, audit reports and assessment orders to assist processing. AOs may seek clarifications online, recommend approval or rejection under Rule 29B, and forward cases to the Range Head and CIT for administrative approval. On final approval the AO generates a system certificate on TRACES, which the applicant must share with deductors.
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