INCOME TAX

New functionality in the TDS software for generating multiple certificates for no deduction/collection of tax or deduction/collection of tax at lower rates under section 197/206C of the Income-tax Act.

Tds instruction no. 38

[F.No.SW/TDS/2/2/09-DIT(S)-II][Vol.III],

Dated 15-2-2010

Functionality for issue of certificates for no/low TDS/TCS under section 197/206C of the Income-tax Act by Assessing Officers through the system was made operational vide TDS Instruction No. 36 dated 15^th July, 2009. The functionality, however, provided for one by one issue of certificates only.

2.      Requests were received from the field units for a facility for issuing multiple certificates for a single PAN which would reduce the time for data entry on the system. Two types of facilities for generating a certificate to be issued to multiple deductors corresponding to a single PAN have been developed.

(A) Excel based upload: To facilitate data entry of all the fields for generation of multiple certificates, an excel based utility has been provided. Through this utility, the Assessing Officer has an option wherein the relevant data can be entered in an excel sheet and the file uploaded in the system. The system will then validate the data and generate certificates in bulk which can be printed by the Assessing Officer. Detailed instructions along with the Screen shots are enclosed as Annexure A. To avail of the above facility it is necessary to install Winscp software into the system. This software may be got installed through the IBM support.

(B)  Screen based: An option has been provided to enter the relevant data once on the screen. For making the data entry easier and faster this record can be copied to a blank record and the data replicated. i.e. the subsequent screens would contain details of the previous screen and the assessing officers will have to change only the desired fields. Detailed instructions along with the Screen shots are enclosed as Annexure B.

3. The new functionalities may be brought to the notice of all the TDS Assessing Officers.