CBDT Order Reg Issue Of Certificates For Lower Rate/ Nil Deduction Of TDS/ TCS U/s 195, 197 & 206C(9) Of Income-Tax Act

The CBDT has issued an Office Order dated 31st March 2020 u/s 119 of the Income-tax Act in which it has issued various directions and clarifications on the issue of certificates for lower rate/ nil deduction/collection of TDS or TCS u/s 195, 197 and 206C (9) considering the constraints of the Field Officers in disposing of the applications for lower or nil rate of TDS/ TCS and to mitigate hardships of payees and buyers /licensees /lessees.





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