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Blog # 24. AO to accept application & issue certificate for nil/lower deduction of tax via email: CBDT

Due to outbreak of pandemic COVID-19, the Assessing Officer finding difficulties in disposing of the applications for lower or nil rate of TDS/TCS. Thus, to mitigate hardship of assessees, the Central Board of Direct Taxes (CBDT) has issued following directions and clarifications:
a) In case the application is pending, the certificate issued to assessee in the Financial Year (FY) 2019-20 will be applicable for FY 2020-21 as well till June 30, 2020 or disposal of their application, whichever is earlier.
b) In case asseessee couldn’t apply for issue of lower or nil deduction of TDS/TCS certificate, he can also use certificate issued for FY 2019-20 till June 30, 2020. However, he needs to apply at the earliest giving details of the transactions.
c) In case of assessee who is not having such certificate for FY 2019-20, can apply for application for lower or nil TDS/TCS certificate vide e-mail addressed to the concerned Assessing Officer. Certificate will be issued to him via email. The Email shall contain the following documents:
i. Form-13
ii. Documents/informations required to be uploaded on TDS-CPC website while filing up Form-13
iii. Projected Balance Sheet and P&L account for FY 2020-21
iv. Provisional Balance Sheet and P&L account for FY 2019-20
v. Balance Sheet and P&L account for FY 2018-19
vi. Form-26AS for FY 2019-20 and FY 2018-19
vii. ITR pertaining to FY pertaining to FY 2018-19
d) In case payment is being made to Non-resident having Permanent Establishment in India, tax shall be deducted at the rate of 10% including surcharge and cess till June 30, 2020 or disposal of application of assessee, whichever is earlier (for assessee’s not falling in (a) or (b) category).

Order u/s 119, dated 31-03-2020


  1. Very informative article, which you have shared here about deduction of tax. After reading your article I got very much information and it is very useful for us. I am thankful to you for sharing this article here. GST netfile


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