Extension for Lower TDS Applications

The lower TDS or Nil TDS certificates issued by the department, the validity of which were due to expire on 31st March 2020, have been extended upto 30th June 2020

ScenarioTDS RateCurrent ValidityExtended Validity
1.Application for Lower/Nil  for TDS/TCS is already filed for FY 20- 21 in  Traces portal but pending for disposal and 2.   Lower TDS/TCS certificate for FY 2019-20  is availableLower TDS rate as approved for FY 2019-2031st March 202030th June 2020 or Disposal of application whichever is earlier
1.Application for Lower/Nil  for TDS?TCS  is NOT filed for FY 20- 21 in  Traces  Portal and 2.   Lower TDS/TCS certificate for FY 2019-20  is availableLower TDS rate as approved for FY 2019-2031st March 202030th June 2020
Non Resident including Foreign Companies (not covered by above two scenarios)10%31st March 202030th June 2020 or Disposal of application whichever is earlier
Application for Lower/Nil for TDS/TCS is NOT filed for FY 20- 21 in  Traces  Portal and Lower TDS/TCS certificate for FY 2019-20  is NOT availableThe procedure to apply for the same is modified and the same shall have to be emailed to the Jurisdictional Assessing OfficerThe procedure to apply for the same is modified and the same shall have to be emailed to the Jurisdictional Assessing OfficerThe procedure to apply for the same is modified and the same shall have to be emailed to the Jurisdictional Assessing Officer

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