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TMI BlogProcedure, format and standards for filling an application for grant of certificate under sub-rule (4) and its proviso of Rule 28AA of Income Tax Rules, 1962, for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of section 197 of the Income-tax Act, 1961 through TRACESX X X X Extracts X X X X X X X X Extracts X X X X ..... e, at the time of payment at the rates in force under the provisions of sections 192, 193, 194, 194A, 194C, 194D, 194G, 194H, 194-I, 194J, 194K, 194LA, [194LBA] 194LBB, 194LBC, 194M, 194-O and 195, if the Assessing Officer is satisfied that the total income of the recipient justifies the deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, the Assessing Officer shall, on an application made by the assessee in this behalf, give to him such certificate as may be appropriate. 2. Rule 28 of the Income-tax Rules, 1962 provides for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of section 197 of the Act to be made in Form No. 13 electronically in accordance with the procedures, formats and standards for ensuring secure capture and transmission of data and uploading of documents to be laid down by the Principal Director General of Income-tax (Systems). 3. Proviso to sub-rule (4) of Rule 28AA of the Income Tax Rules, 1962, provides for issuance of certificate for deduction of tax at lower rate, to the person making such application authorizing him to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant can track the status of the application through option Track Request for Form13/ 15C/15D' under the tab 'Statements/Forms'. 6. Procedure for assignment of application to the TDS Assessing Officer (AO): 6.1 The application will be assigned to the TDS AO on the basis of details furnished by the applicant in Form 13. Such applications can be accessed by the AO through the path 'AO Login->Lower/No Deduction Certificate-> Generate Certificate->Certificate u/s 197(1)/206C (9)-> Open Request (s)'. 6.2 For application filed in Delhi, Mumbai, Chennai, Kolkata, Bangalore, Hyderabad, Ahmedabad and Pune, cases where revenue forgone exceeds a sum of Rs. 50 Lakh, the applications shall be assigned to the DCIT/ACIT exercising jurisdiction over TDS matters, and in other cases, the applications shall be assigned to the ITO exercising jurisdiction over TDS matters. If the jurisdiction orders are otherwise, the applications shall be assigned in accordance to such jurisdiction orders. 6.3 For application filed in remaining cities/ towns/jurisdictions, the application where revenue foregone exceeds a sum of Rs. 10 Lakh, application shall be assigned to the DCIT/ACIT exercisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 206C(9)->Open Requests->Request Number->Seek Clarification'. 7.1.3 The query raised by the AO shall be forwarded to the applicant through systems for furnishing a suitable response. The query will be available to the applicant at TRACES Portal through the path 'Taxpayer Login->Statements/Forms->Track Request for Form 13/ 15C/ 15D->Request Number>Status->Clarification required by AO'. 7.1.4 The response submitted by the applicant shall be visible to the AO within the functionality for taking a decision on the application through the path 'AO Login-> Lower/No Deduction Certificate-> Generate Certificate-> Certificate u/s 197(1)/206C(9)->Open Reauests->Reauest Number>Communication History -> Comments'. 7.1.5 Based on the parameters defined in rule 28AA/28AB of the Income-tax Rules, 1962 an estimated rate of tax will be suggested by the system functionality. However, the AO shall be free to arrive at independent rate based on his/her method of calculation or by taking into consideration any other information available with him/her. The AO shall allow the deduction at such rate as evidenced in the "Permitted Tax Rate Table" by making any adjustments in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CBDTs instructions on the subject) to accord administrative approval, the application shall be forwarded to the CIT for a decision in the matter. 7.3 Role of the CIT: 7.3.1 The CIT shall process the application through TRACES-AO Portal after login using their credentials for granting administrative approval to the recommendation of the AO/Range Head or otherwise. 7.3.2 The CIT can view the application details, received for administrative approval at TRACES-AO Portal through the path 'CIT Login->Lower/No Deduction Certificate- > Generate Certificate-> Certificate u/s 197(1)/206C(9)-> Open Request(s)' The following information will be available for viewing to the CIT: (i) Information furnished by the tax-payer/ Deductee. (ii) Documents submitted by the tax-payer/Deductee. (iii) Information essential for processing the request in respect of the taxpayer/Deductee received from other modules. (iv) Information essential for processing the request in respect of the taxpayer/Deductee, as available at CPC(TDS). (v) Information about the history of previous TAN less certificate issued to the applicant where the number of deductors who consumed the said certificate did not reach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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