GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI
INSTRUCTION NO 1/2014, Dated: January 15, 2014
Certificate of Lower deduction or non-deduction of tax at source under section 197 of the Income-tax Act, 1961 – matter regarding.
As per the Citizens Charter the time line prescribed for a decision on application for no deduction of tax or deduction of tax at lower rate is one month. Instances have been brought to the notice of the Board, about considerable delay in issuing the lower/non deduction certificate under section 197 by the jurisdictional Assessing Officers.
2. I am directed to say that the commitment to tax payers as per the Citizens Charter must be scrupulously adhered to by the Assessing Officers and all applications for lower or no deduction of tax at source filed u/s 197 of the Income-tax Act, 1961 must be disposed of within the stipulated time frame as above.
3. This may be brought to the notice of all officers in the field for compliance. 4. Hindi version will follow.
F.No.275/03/2014-IT(B)
(Sandeep Singh)
Under Secretary to the Govt. of India
Recently I filed an Application for Lower / Nil deduction. ITO of TDS ward wanted lot many documents filed alongwith Form 13. When I completed filing he asked how much I will give him. I said I have given you every document you needed. He said He will Reject the Application.
What should I do?
Regards
CA Ramesh Agrawal
All the instructions in favour of the assessees are intended to be ignored.Favorable instructions in writing are normally overruled by the oral instructions for not following the written instructions.The recent example is for granting the refund to the assessees which were never followed by the CITs and refunds were held back and have not been granted hitherto.