Final notification to amend to rules of online issue of lower/nil deduction certificate
(Date: 29/10/2018)
The Central Board of Direct Taxes (CBDT) has unveiled the final notification amending Form no. 13 & rules related to issue of certificate of no deduction of tax or deduction/collection of tax at lower rate electronically. Earlier, there was no centralized process to apply online for getting such certificate except for few states like, Karnataka & Goa which allow filing of Form 13 electronically.