CBDT specified Procedure, format and standards for filling online application for grant of certificate for no-deduction of income-tax (TDS) u/s 195 (3) of the Income Tax Act in Form No. 15C or Form No. 15D.

"Procedure for filling of application in Form No. 15C or Form No. 15D shall be as follows: 

4.1 For making an application in Form No. 15C or in Form 15D, the banking company or insurer or, as the case may be, any other person who carries on business or profession in India through a branch the taxpayer shall login into the TRACES website (www.tdscpc.gov.in)for making the application electronically for grant of certificate under section 195(3) of the Income-tax Act, 1961 for authorising receipt of interest and other sums without deduction of tax. 

4.2 The applicant who is not registered at TRACES website shall have to first register with its Permanent Account Number ('PAN") at TRACES (www.tdscpc.gov.in) for login and filling application in Form No. 15C or Form No. 15D. Detailed procedure for registration can be accessed through the link https:!/contents.tdscpc.gov.in/ en/ e-tutorial-taxpayer.html 

4.3 The applicant shall login at TRACES website (www.tdscpc.gov.in) and submit Form No. 15C or Form No. 15D along with supporting documents using any of the following: 

(i) Digital Signature, 

(ii) Electronic Verification Code, 

(iii) AADHAR based Authentication, 

(iv) Mobile OTP. 

4.4 Applicants accessing TRACES website from outside of India shall login at TRACES website (www.nriservices.tdscpc.gov.in) and submit application in Form No. 15C or Form No. 15D along with supporting documents using Digital Signature only. 

4.5 The applicant can track the status of the application through option 'Track Request for Form 13/15C/150' under the tab 'Statements/Forms'."

Notification No. 1/2023 dated 29.03.2023 of Pr. DGIT(S)CPC(TDS)

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