Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under subsection (9) of Section 206C of the Income-tax Act, 1961 through TRACES

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....r sub-section (1) of Section 197 / collection of the tax at any lower rate under sub-section (9) of Section 206C of the Income-tax Act, 1961 through TRACES- reg. 1. As per sub-section (1) of section 197 of the Income-tax Act, 1961, where, in the case of any income of any person or sum payable to any person, income-tax is required to be deducted at the time of credit or, as the case may be, at the time of payment at the rates in force under the provisions of sections 192, 193, 194, 194A, 194C, 194D, 194G, 194H, 194-1, 194J, 194K, 194LA [194LBB, 194LBC] and 195, if the Assessing Officer is satisfied that the total income of the recipient justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may b....

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....me-tax Rules, 1962, the Principal Director General of Income-tax (Systems) hereby specifies the procedure, format and standards for the purpose of electronic filing of Form No. 13 and generation of certificate under sub-section (1) of section 197 / sub-section (9) of section 206C through TRACES, as per procedure in the succeeding paragraphs. 4. Procedure for electronic filing of Form 13 shall be as follows: 4.1 The tax-payer/Deductee shall login in to the TRACES website for submission of application in Form 13 electronically, for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under sub-section (9) of Section 206....

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....n over TDS matters. If the jurisdiction orders are otherwise, the applications shall be assigned in accordance to such jurisdiction orders. 5.3 For applications filed in remaining cities / towns / jurisdictions, the applications where revenue foregone exceeds a sum of ₹ 10 Lakh, application shall be assigned to the DCIT/ACIT exercising jurisdiction over T DS matters, and in other cases, the applications shall be assigned to the ITO exercising jurisdiction over T DS matters. If the jurisdiction orders are otherwise, the applications shall be assigned in accordance to such jurisdiction orders. 5.4 After the applicant has successfully submitted application in Form 13, the following data, which are considered relevant and essential for ....

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....ion essential for processing the request in respect of the taxpayer/Deductee, as received from CPC (ITR), E-filing and ITBA. (iv) Information essential for processing the request in respect of the taxpayer/Deductee, as available at CPC (TDS). 6.1.2 If the Assessing Officer requires any further clarification or information or documents from the applicant for arriving at his / her decision, the same shall be obtained online using the option "Seek Clarification" available within the functionality. The query raised by the Assessing Officer shall be forwarded to the applicant through systems for furnishing a suitable response. The query will be available to the applicant in his/ her/ its Inbox in TRACES Portal through the applicants....

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....erate Certificate> Certificate u/s 197(1)/206C (9) and select 'Open Request(s)'. The following information will be available for viewing by the Range Head: (i) Information furnished by the tax-payer/Deductee. (ii) Documents submitted by the tax-payer/Deductee. (iii) Information essential for processing the request in respect of the taxpayer/Deductee, as received from CPC (ITR), E-filing and ITBA. (iv) Information essential for processing the request in respect of the taxpayer/Deductee, as available at CPC (TDS). (v) Recommendation of the T DS Assessing Officer. 6.2.2 If required, the Range Head may seek clarification from the AO and after submission of clarification by the AO through the AO Portal, the Range Head shall ta....

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....ax-payer/Deductee. (iii) Information essential for processing the request in respect of the taxpayer/Deductee, as received from CPC (ITR), E-filing and ITBA. (iv) Information essential for processing the request in respect of the taxpayer/Deductee as available at CPC (TDS). (v) Recommendation of the TDS Assessing Officer. (vi) Recommendation of the Range Head. 6.3.2 If any clarification is required by the CIT, the application may be sent back to the Range Head through TRACES AO-Portal for submitting clarification on the observations of the CIT by the Range Head / AO. All these steps shall be carried out on AO Portal in electronic mode under respective logins of the CIT, Range Head and AO. 6.3.3 The Range Head shall resubmit the ca....