CBDT has issued instructions to all Chief Commissioners and Director Generals of Income Tax that wherever applications are made for no TDS deduction or TDS deduction at a lower rate under S. 197, these must be disposed off within 30 days of receipt of such applications. This is in accordance with the Commitment made to citizens as per Citizen’s Charter.
It may be worthwhile to note some of the other relevant services covered in the Income Tax Citizen Charter and time-commitments.
| Decision on application for grant of exemption or continuance thereof to institutions (University, School, Hospital etc.) under section 10(23C) of the I.T. Act | 12 months |
| Decision on application for approval to a fund under section 10(23AAA) of the I.T. Act | 3 months |
| Decision on application for registration of charitable or religious trust or institution | 4 months |
| Decision on application for approval of hospitals in respect of medical treatment of prescribed diseases | 3 months |
| Decision on application for grant of approval to institution or fund under section 80G(5)(vi) of the I.T. Act | 4 months |
| Decision on application for no deduction of tax or deduction of tax at lower rate | 1 month |
| Redressal of grievance | 2 months |
| Decision on application for transfer of case from one charge to another | 2 months |
Several NGOs who may have filed such applications thus could follow-up with the concerned authorities regarding early resolution of their applications.
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Socio Research & Reform Foundation
(A Non Government Organisation)
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008