CBDT Directive Regarding Issue Of Online TDS Certificates U/s 195(2) And 195(3)

The CBDT has issued TDS instruction No. 51 dated 04.02.2016 in which important directions have been given with regard to the functionality for issue of online TDS certificates u/s 195(2) and 195(3) for lower/ no-deduction of tax at source.

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