Issuance of online certificate u/s 195 (2) and 195(3)

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..... xation), New Delhi The Chief Commissioners of Income-tax (International Taxation) Mumbai, Bengaluru The Commissioners of Income-tax (International Taxation) Ahmedabad, Bengaluru Chennai, Delhi (I, II III), Hyderabad, Kolkata, Mumbai (I II), and Pune The Commissioners of Income-Tax (L.T.U.) New Delhi, Mumbai, Bengaluru, Chennai, Kolkata Sir/Madam, Sub : Issuance of online .....

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..... 195(3) also needs to be specified. ii. For issue of certificate u/s 195(2) and 195(3), jurisdiction restriction of PAN has been relaxed. For issue of certificate u/s 195(3 ). TAN and Amount has been made optional iii. As per existing procedure for issue of certificate u/s 197, certificates u/s 195(2) and 195(3) is requied to be approved by Range officer through ITD application. .....

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