INCOME TAX

F. No.275/29/2018-IT(B)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

North Block, New Delhi.

                                                                                                                                    Dated 24th December, 2018

Order under section 119(1) of Income-tax Act, 1961

Subject: 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 was amended to prescribe electronic filing of application for lower deduction or no deduction under section 197 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 197 and 206C (9).

2. For proper administration of the provisions of section 197 and 206C (9) and to remove genuine hardship being faced by certain applicants in filing online application in Form No, 13, the Board by virtue of the powers conferred under section 119(1) of the Income-tax Act hereby-

(i)  Allows non-resident Indians (NRIs), who are not able to register themselves on TRACES, to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.03.2019.

(ii)  Allows resident applicants to file manual application in Form No. 13 before the TDS officer or in ASK Centers till 31.12.2018.

(Sandeep Singh)

Under Secretary to the Government of India