I-T dept allows manual filing by resident, NRI taxpayers for nil/lower TDS certificate

NEW DELHI: The income tax department Monday allowed manual filing of form by resident and NRI taxpayers wanting to apply for deduction of taxes at a lower or nil rate on total income.

The Income Tax Act, 1961, provides that if a taxpayer considers that his total income warrants deduction of income tax at lower/nil rate, he may apply to the assessing officer (AO) requesting for lower withholding certificate.

Such application was to be e-filed by filling up Form 13.

However, to remove “genuine hardship” being faced by certain applicants in filing online application in Form 13, the tax department has allowed non-resident Indians (NRIs) to file manual application before the TDS officer or in ASK Centres till March 31, 2019, a Finance Ministry statement said.

Also, resident applicants can file manual application in Form 13 till December 31, 2018. (AGENCIES)