Exception from online filing of application under section 197 and 206C (9) in the cases of NRIs and resident applicants

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.... of Income-tax Act, 1961 Subject: Exception from online filing of application under section 197 and 206C (9) in the cases of NRIs and resident applicants. Vide Notification No. 74/2018 dated 25.10.2018, rule 28 of the Income-tax Rules was amended to prescribe electronic filing of application for lower deduction or no deduction under section 197 using digital signature or EVC. Similar changes wer....