Instruction No. 1 of 2022 on Application in Form 15E for certificates under section 195(2) & 195(7) of the Income Tax Act, 1961- initiating the receipt of applications for the certificate before the start of FY and barring the receipt of applications for current FY after a cut-off date – reg.
Instruction No. 1 of 2022
Centralized Processing Cell (TDS)
Aayakar Bhawan, Sector-3, Vaishali,
Ghaziabad-201019
F. No: CPC(TDS)/197 Certificate/Cut off date/2021-22/
Dated: 02/03/2022
Subject: Application in Form 15E for certificates under section 195(2) & 195(7) of the Income Tax Act, 1961- initiating the receipt of applications for the certificate before the start of FY and barring the receipt of applications for current FY after a cut-off date – reg.
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1. In view of the time being taken to process the online request for certificate u/s 195(2) & 195(7) of the Income Tax Act, 1961 and to facilitate the applicants to get the certificates issued with effect from 1st April of the Financial Year, applicants can file application in Form 15E form 28th February of the immediately preceding Financial Year. For instance, applications for the certificates for F.Y.2022-23 shall be allowed to be filed on or after 28.02.2022.
2. Keeping in view the time required for obtaining relevant data from various sources and subsequent processing of the online requests for issue of these certificates, it has been decided that no such request for issue of the certificates for a particular Financial Year shall be accepted after 15th of March of the Financial Year. For instance, no application for certificates for Financial Year 2021-22 shall be allowed after 15.03.2022. Therefore, the applicants are advised to file Form 15E application, if required, latest by 15th March of the Financial Year.
3. This issues with the approval of the Chairman, Central Board of Direct Taxes.
(Deepti Chandola)
Addl. Commissioner of income Tax (CPC-TDS)
O/0 Director General of Income Tax(Systems)
Copy for kind information to:-
1. PPS to the Chairman and all Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/ Pr. Director Generals of Income-tax/ Chief commissioners of Income-tax/Commissioners of Income-tax (TDS) with a request to circulate amongst all officers in their regions/charges.
3. JS (TPL)-I & II/ Media Coordinator and Official spokesperson of CBDT.
4. ADG(Systems) 1,2,3,4,5/ADG(TPS)-1.2/CIT(CPC-ITR)/CIT(ITBA)/CIT(e-Ver).
5. ADG (PR,PP& OL).
6. TPL, ITP and IT(B) divisions of CBDT.
7. The Institution of Chartered Accountants of India, I.P. Estate, New Delhi.
8. The Web-Manager, ‘incometaxindia.gov.in’ for hosting on the website.
9. Database cell for uploading on www.irsofficersonline.gov.in and in DGIT (Systems) corner.
10. ITBA publisher for uploading in ITBA portal.
Addl. Commissioner of income Tax (CPC-TDS)
O/o Director General of Income Tax (Systems)
