SECTION 195 OF THE INCOME-TAX ACT, 1961 – DEDUCTION AT SOURCE – NON-RESIDENTS, PAYMENTS TO – ISSUANCE OF ONLINE CERTIFICATE UNDER SECTION 195(2) AND 195(3)
TDS INSTRUCTION NO.51 [F.NO.SW/TDS/02/2013/DIT(S)-II, DATED 4-2-2016
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 authorized 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 required 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.
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