ORDER ISSUED IN CASE OF LOWER TDS DEDUCTION OR NIL TDS DEDUCTION AND LOWER OR NIL TCS COLLECTION ||
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Due to outbreak of the pandemic Covid·19 virus, there is severe disruption in the normal working of almost all sectors, including functioning of Income Tax Department, in such a scenario, the application filed by the payee u/s 195 and 197 of the act for lower or nil rate of deduction of TDS and application by buyers/licensees u/s 206C (9) of the act for lower or nil rate of collection of TCS for FY 2020-21, have not been attended in a timely manner by the TDS/TCS assessing officer, causing hardship to taxpayers.
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