CBDT revises procedure for for filling an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax

Central Board of Direct Taxes vide notification dated 27th September, 2023 has clarified the procedure, format and standards for filling an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax through TRACES:

1. For making an application in Form 13 with Annexure II the taxpayer/Deductee shall login into the TRACES website (www.tdscpc.gov.in), 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 Income tax Act, 1961.
2. The tax-payer/Deductee who is not registered at TRACES website shall have to first register with his Permanent Account Number at TRACES (www.tdscpc.gov.in) for login and filling application in Form 13 along-with Annexure II.
3. The tax-payer/Deductee shall login at TRACES website (www.tdscpc.gov.in) and submit the Form No. 13 along-with Annexure II with supporting documents using any of the following:
   (i) Digital Signature,
   (ii) Electronic Verification Code,
   (iii) Aadhar based Au thentication,
   (iv) Mobile OTP.
4. Applicants accessing TRACES website from outside of India shall login at TRACES website (www.nriservices.tdscpc.gov.in) and submit application in Form No. 13 along with supporting documents using Digital Signature only.
5. The applicant can track the status of the application through option ‘Track Request for Form13/ lSC/ lSD’ under the tab ·Statements/Forms’.