INCOME TAX

TDS Instruction No. 51

DIRECTORATE OF INCOME TAX (SYSTEM)

ARA Center, Ground Floor, E-2, Jhandewalan Extension,

New Delhi – 110055

F. No. SW/TDS/02/02/2013/DIT(S)-II

Dated 04.02.2016

To,

The Pr. Chief Commissioner of Income-tax (International Taxation), New Delhi

The Chief Commissioners of Income-tax (International Taxation) Mumbai, Bengaluru

The Commissioners of Income-tax (International Taxation)

Ahmedabad, Bengaluru Chennai, Delhi (I, II & III), Hyderabad, Kolkata, Mumbai (I & II), and Pune

The Commissioners of Income-Tax (L.T.U.)

New Delhi, Mumbai, Bengaluru, Chennai, Kolkata

Sir/Madam,

Sub : Issuance of online certificate u/s 195 (2) and 195(3) – reg.

Request has been received from field formations and tax payers to provide functionality for issue of online certificate u/s 195(2) and 195(3) for lower/no deduction as manual certificates were not being considered during processing of TDS statements by CPC TDS.

2.  In this regard, existing functionality to issue online certificate u/s 197 in ITD application has been enhanced to issue online certificate u/s 195(2) and 195(3) as under:

i.  Assessing Officers of International taxation charges who are authorised to issue certificate u/s 195(2) and 195(3) may be assigned the role AR_INT_TAXATION in ITD application by respective Computer Centre through HRMS module, if not already assigned. The certificate type i.e. 197/195(2)/195(3) also needs to be specified.

ii.  For issue of certificate u/s 195(2) and 195(3), jurisdiction restriction of PAN has been relaxed. For issue of certificate u/s 195(3). TAN and Amount has been made optional

iii. As per existing procedure for issue of certificate u/s 197, certificates u/s 195(2) and 195(3) is requied to be approved by Range officer through ITD application.

3. The above functionality may kindly be brought to the notice of AOs under your charge.

Yours faithfully,

(Sanjeev Singh)

Addl. DGIT(S)-2, New Delhi