CBDT : Amends Rules & Form 13 regarding lower or Nil TDS/TCS to enable electronic filing

Oct 29,2018

CBDT amends rules and Form 13 relating to application for grant of certificate for lower or nil tax deduction or lower collection at source to enable electronic filing of application using digital signature or electronic verification code as well as for issue of certificate; Amended Rule 28AA (regarding grant of certificate by the AO for lower/nil tax deduction) provides that for determining existing and estimated tax liability of applicant, AO shall consider...


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