Extension of lower WHT orders
Recognising the hardships to taxpayers on account of disruption caused by the outbreak of Coronavirus and subsequent lockdown announced by the Government in almost all areas, including the functioning of the Income Tax Department, the Central Board of Direct Taxes (CBDT) on 31st March 2020 has announced several relief measures for residents and non-residents regarding applicability of applications made/ certificates obtained by Taxpayers for lower rate/ nil deduction of TDS/ TCS under section 195, 197 and 206C of the Income Tax Act, both for FY 2019-20 and 2020-21.
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