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    <title>Issuance of online certificate u/s 195 (2) and 195(3)</title>
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    <description>ITD application now issues online withholding tax certificates corresponding to sections 195(2) and 195(3). Authorised international taxation assessing officers must be assigned the AR_INT_TAXATION role via HRMS and specify certificate type. PAN jurisdiction restriction is relaxed, and TAN and Amount are optional for the 195(3) certificate; issuance requires Range Officer approval through the ITD application.</description>
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      <description>ITD application now issues online withholding tax certificates corresponding to sections 195(2) and 195(3). Authorised international taxation assessing officers must be assigned the AR_INT_TAXATION role via HRMS and specify certificate type. PAN jurisdiction restriction is relaxed, and TAN and Amount are optional for the 195(3) certificate; issuance requires Range Officer approval through the ITD application.</description>
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