Income Tax - Certificate of Lower Deduction or Non-Deduction of Tax at Source u/s 197

Instruction No.1/2014, [F.NO.275/03/2014-IT(B)], dated 15.01.2014

Section 197 of the Income-Tax Act, 1961 – Deduction of Tax at Source – Certificate of Lower Deduction or Non-Deduction of Tax at Source under Section 197

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.

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Source:Income Tax Department- India.