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:
- 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.
- 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.
- 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. - 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.
- The applicant can track the status of the application through option ‘Track Request for Form13/ lSC/ lSD’ under the tab ·Statements/Forms’.
