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of <h1>New Guidelines for E-Filing Form 15C/15D for No Tax Deduction Certificate u/s 195(3) on TRACES Portal.</h1> The notification outlines the procedure, format, and standards for electronically filing applications in Form No. 15C or Form No. 15D for obtaining a certificate of no tax deduction under Section 195(3) of the Income Tax Act, 1961, via the TRACES portal. It details the steps for registration, submission, and tracking of applications, as well as the roles of the Assessing Officer (AO), Range Head, and Commissioner of Income Tax (CIT) in processing these applications. The notification specifies the use of digital signatures or electronic verification codes for submission and mandates that applicants share the issued certificates with respective deductors.
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