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CBDT Warns AOs To Adhere To Time Limits For Issue Of TDS Certificates U/s 195 & 197

The CBDT has issued an Office Memorandum dated 26th July 2018 in which it is stated that there are several instances where the time-limit of 30 days stipulated in the Citizens Charter for issue of TDS certificates have been breached and there is inordinate delay.

The CBDT has directed AOs that the aforesaid time-limit must be adhered to scrupulously. It is made clear that any delay without valid reasons will be viewed seriously and the CIT concerned will be held accountable.

F. No. 275/20/2018-IT(B)

Government of India,
Ministry of Finance,
Department of Revenue,
Central Board of Direct Taxes
New Delhi

26th, July, 2018

Office Memorandum

Subject: Adherence to prescribed time-line for issue of certificate of no deduction or deduction of tax at lower rate u/s 197 and 195 of the I.T. Act-1961.

The undersigned is directed to refer to the time-line of 30 days prescribed as per the Citizen’s Charter-2014 for issue of certificates for no deduction of tax or deduction of tax at lower rate under section 197 or 195 of the IT Act 1961. Several instances of inordinate delay in issue of such certificates and non-adherence to the said time-line have been brought to the notice of the Board, which have been viewed adversely.

2. In this regard, the undersigned is directed to reiterate that the aforesaid time-line for issue of certificates u/s 197 or 195 of the Act must be adhered to scrupulously. Disposal of applications beyond the said time limit of 30 days must be for justifiable reasons to be recorded in writing and duly approved by CIT (TDS)/ CIT (Intl. Tax) concerned.

3. Any delay without valid reasons will be viewed seriously and CIT (TDS)/ CIT (Intl. Tax) concerned will be held accountable.

This issues with the approval of the Chairman, CBDT.

(Md. Tarique Kalim)
Director (Budget) CBDT.


One comment on “CBDT Warns AOs To Adhere To Time Limits For Issue Of TDS Certificates U/s 195 & 197
  1. Rajesh Bhardwaj says:

    Sir, what was promised in 2014 is admittedly not available to many taxpayers even now in mid 2018. CBDT should have been more specific in the OM as to what adverse steps have been taken and in how many cases. Like time bar for assessments, filing of returns etc there should be a time bar for such certificate to be issued by AO and 30 days after receipt of application for lower deductions if not issued by AO it should be deemed to have been approved by AO. No ifs and buts.

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