CBDT permits NRIs, resident applicants to manually file taxes

Updated:1 month, 3 weeks ago IST

New Delhi, Dec 24 (ANI): The Central Board of Direct Taxes (CBDT) on Monday decided to make non-resident Indians (NRIs) and resident applicants an exception with regard to online filing of tax application under section 197 and 206C (9) of Income Tax Rules, 1962. The section was amended on October 25, wherein Rule 28 of the Income Tax Rules, 1962 states about prescribing electronic filing of the application for lower deduction or no deduction under Section 197 of Income Tax Act, 1961 using a digital signature or electronic verification code (EVC), read a statement from CBDT. Similar changes were also made in Rule 37G to prescribe electronic filing of an application under section 206C (9) for lower or nil rate of tax collection at source (TCS). The functionality for online tax 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). 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, the CBDT by virtue of the powers conferred under Section 119(1) of the Income Tax Act has allowed 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 Centres till March 31, 2019,” the statement added. The CBDT said that it has allowed resident applicants to file the manual application in Form No. 13 before the TDS officer or in ASK Centers till December 31.

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