CBDT allows manual filing by resident, NRI taxpayers for nil or lower TDS certificate

New Delhi: The Central Board of Direct Taxes (CBDT) has decided to allow manual filing of form by resident and NRI taxpayers wanting to apply for deduction of taxes at a lower or nil rate on total income.

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 CBDT under Section 119(1) of the Income Tax Act has allowed 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 March 31, an official release said.

The CBDT has also allowed resident applicants to file manual application in Form No. 13 before the TDS officer or in ASK Centers till December 31.

An official release said that Rule 28 of the Income Tax Rules, 1962 was amended to prescribe electronic filing of application for lower deduction or no deduction under section 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 197 and 206C (9).