Exception from online filing of application under section 197 and 206C (9) in the cases of NRIs and resident applicants

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....xception from online filing of application under section 197 and 206C (9) in the cases of NRIs and resident applicants <br>News and Press Release<br>Dated:- 24-12-2018<br><BR>Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 24th December, 2018 PRESS RELEASE Exception from online filing of application under section 197 and 206C (9) in the ....

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....cases of NRIs and resident applicants The Central Board of Direct Taxes has decided to allow exception from online filing of application under section 197 and 206C (9) in the cases of NRIs and resident applicants. Vide Notification No. 74/2018 dated 25.10.2018, Rule 28 of the Income Tax Rules, 1962 was amended to prescribe electronic filing of application for lower deduction or no deduction unde....

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....r sections 197 of Income Tax Act, 1961 using digital signature or EVC. Similar changes were also made in Rule 37G to prescribe electronic filing of application under section 206C (9) for lower or nil rate of tax collection at source (TCS). The functionality for online filing has since been made available by CPC-TDS through TRACES portal. Form No. 13 is the common form for application under section....

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....s 197 and 206C (9). For proper administration of the provisions of sections 197 and 206C (9) and to remove genuine hardship being faced by certain applicants in filing online application in Form No. 13, the Central Board of Direct Taxes by virtue of the powers conferred under section 119(1) of the Income Tax Act has: (i) allowed non-resident Indians (NRIs), who are not able to register themselve....

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....s on TRACES, to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.03.2019. (ii) allowed resident applicants to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.12.2018. (Y. D. Sharma) Commissioner of Income Tax (Media & Technical Policy) Official Spokesperson, CBDT. Ref. ORDER<BR> News - Press release - PIB....