https://www.taxtmi.com/circulars?id=63642 Assessing Officers may extend applicability of prior-year lower or nil deduction/collection certificates temporarily until a specified cutoff or disposal of pending applications; taxpayers without portal filings must follow an interim email-based procedure submitting Form 13, historic and projected financials, tax records and transaction details, and Assessing Officers will issue emailed certificates stating deductor TAN, deductee PAN, financial year, relevant source section, estimated sums, applicable rate and validity period. Non-resident payments with a permanent establishment not covered above are subject to a prescribed temporary withholding rate until the temporary period or disposal. en-us Tue, 31 Mar 2020 00:00:00 +0530 Thu, 30 May 2024 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63642 Assessing Officers may extend applicability of prior-year lower or nil deduction/collection certificates temporarily until a specified cutoff or disposal of pending applications; taxpayers without portal filings must follow an interim email-based procedure submitting Form 13, historic and projected financials, tax records and transaction details, and Assessing Officers will issue emailed certificates stating deductor TAN, deductee PAN, financial year, relevant source section, estimated sums, applicable rate and validity period. Non-resident payments with a permanent establishment not covered above are subject to a prescribed temporary withholding rate until the temporary period or disposal. Circulars Income Tax Tue, 31 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63642