FAQs
Categories
Sub-Categories
- (Q.1) If Taxpayer submits request for Form-13 by choosing online (for less than or equal to 50 transactions) option mistakenly but wants to submit request for more than 50 transactions. What should be done in this situation?
- Taxpayer needs to cancel the request and then needs to raise the new request for Form-13 by choosing "Offline option".
- User needs to prepare annexure file in .CSV format and validate file through latest version of Form-13 Annexure Validation Utility. To upload Form-13 output file (Annexure-I or Annexure-III) details, user need to fill the Estimated Income Computation for which Financial Year certificate is sought. Click on ' Browse' to select a file than click on ' Upload' Button to upload the Form-13 output file generated through latest version of " Form-13 Annexure Validation Utility" .
- Procedure to download file format of Annexure (s):
- Login to TRACES website as a Taxpayer
- Click on ' Requested Downloads' option available under 'Downloads' tab. A message will appear on screen i.e. "Click here to download TRACES Form-13 Offline Templates".
- Enter "Captcha" and click on "Submit" button.
- Click on hyperlinks available under "TRACES Form-13 Offline File Format for Uploading Annexure(s)" option to download file format.
- Detailed rejection reason file will be available under "Requested Downloads".
- User need to click on "Requested Downloads" option available under "Downloads" tab.
- Click on "View All/Date/Request Number (Request ID)" search options to view the download request.
- Click on hyperlink "Rejection Reasons for Form-13 Upload File" then click on "HTTP Download" button. Zip file of Rejection Reasons will be downloaded.
- If request for Form-13 got rejected due to any reason then Request ID would be generated. User can get "Request ID" from "Track Request Form-13" option available under "Statements/Forms" tab.
- Following document are required to be upload:
1. Upload Form-13 Utility Generated File (Form-13).
2. Upload & Fill Estimated Income Computation for which F.Y certificate is sought.(Template for estimated income is mandatory to fill by clicking on template.)
3. Upload & Fill computation of estimated total income any of the four previous year preceding to the previous year for which return of income has not been filed.
4. Upload registration/exemption Certificate in case of certain entities covered under section 11 or 12. It is mandatory, if declaration no. 1 is selected as a resident covered under Rule 28AB.
5. Upload registration/exemption Certificate in case of certain entities covered under section 139(4C) where income is exempt under section 10, If declaration no. 2 is selected as a resident covered under Rule 28AB.
6. Upload Assessment Orders if assessed, for the last four assessment years.
7. Upload return of income for any of the four previous year been filed in paper form.
8. Upload Details of income claimed to be exempt and not included in the total income: If amount is provided in column of basic details then this will be enabled & mandatory.
9. Upload any other document (For example: Estimated Profits & Loss Account, Estimated Balance Sheet. Working of MAT liability for all relevant A.Y etc.). - Following documents are required to be uploaded: 1. Upload Form-13 Utility Generated file (Form-13).
- Applicable annexure with section codes are :
a) For Resident (Covered under Rule 28AB of Income Tax Act, 1962) - b) For Resident (Not Covered under Rule 28AB of Income Tax Act, 1962)
- Below annexure(s) and section codes are applicable for Not Ordinarily Resident:
- Below annexure(s) and section codes are applicable for Non Resident:
- Below are the natures of payment for Non-Resident u/s 195:
For section 195 user needs to enter below sections codes while preparing .CSV file where applicant PAN is non-Company:Section Code Nature of Remittance 195A Fee for technical Service 195B Interest payment 195C Investment Income 195D Long-term capital gains not being long-term capital
gains referred to in clauses (33) and (36) of section 10195DA Long-term capital gains referred to in section 112A 195DB Long Term Capital Gain referred to in section 115E or
sub-clause (iii) of clause (c) of sub-section (1) of section 112195E Royalty Sec 195EA Royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] 195F Short Term Capital Gain Sec 195G Other Income
For section 195 user needs to enter below sections codes while preparing .CSV file where applicant PAN is Company:
Section Code Nature of Remittance 195AA Fee for technical Service where the agreement is made after the 31st day of March, 1976 195AB Fee for technical Service where the agreement is made 29th day of February, 1964 but before the 1st day of April, 1976 195B Interest payment 195D Long-term capital gains not being long-term capital gains referred to in clauses (33) and (36) of section 10 195DA Long-term capital gains referred to in section 112A 195DB Long Term Capital Gain referred to in section 115E or sub-clause (iii) of clause (c) of sub-section (1) of section 112 195E Royalty Sec 195EB Royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] where the agreement is made after the 31st day of March, 1976 195EC Royalty [not being royalty of the nature referred to in sub-item (b)(i)(G)] where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976 Sec 195F Short Term Capital Gain Sec 195G Other Income - 194M section is added in Form-13 (Offline) application for below residential status:
1. Resident
2. Not Ordinarily Resident
Note: PAN of the Deductor is applicable for Section 194M. (Only Individual & HUF PAN is allowed).
2. Upload & Fill Estimated Income Computation for which F.Y certificate is sought.(Template for estimated income is mandatory to fill by clicking on template.)
3. Upload & Fill computation of estimated total income any of the four previous year preceding to the previous year for which return of income has not been filed.
4. Upload Assessment Orders if assessed, for the last four assessment years.
5. Upload return of income for any of the four previous years has been filed in paper form.
6. Upload Details of income claimed to be exempt and not included in the total income: If amount is provided in column of basic details then this will be enabled & mandatory.
7. Upload any other document. (For example: Estimated Profits & Loss Account, estimated balance sheet. Working of MAT liability for all relevant A.Y etc.).
| Annexure-l - No /Lower Deduction |
|---|
| Sec 192 |
| Sec 193 |
| Sec 194 |
| Sec 194A |
| Sec 194C |
| Sec 194D |
| Sec 194G |
| Sec 194H |
| Sec 194I(a) |
| Sec 194I(b) |
| Sec 194J |
| Sec 194LA |
| Sec 194LBA(a) |
| Sec 194LBA(b) |
| Sec 194LBB |
| Sec 194LBC |
| Sec 194M |
| Sec 194O |
| Sec 194K |
Note: Valid PAN of Deductor will be allowed for section 194M, only Individual & HUF PAN category is allowed for this section
| Annexure-l - No /Lower Deduction | Annexure-lll - for lower Collection of TCS |
|---|---|
| Sec 192 | Sec 206CA |
| Sec 193 | Sec 206CB |
| Sec 194 | Sec 206CC |
| Sec 194A | Sec 206CD |
| Sec 194C | Sec 206CE |
| Sec 194D | Sec 206CF |
| Sec 194G | Sec 206CG |
| Sec 194H | Sec 206CH |
| Sec 194I(a) | Sec 206CI |
| Sec 194I(b) | Sec 206CJ |
| Sec 194J | |
| Sec 194LA | |
| Sec 194LBA(a) | |
| Sec 194LBA(b) | |
| Sec 194LBB | |
| Sec 194LBC | |
| Sec 194M | |
| Sec 194O | |
| Sec 194K |
Note: Valid PAN of Deductor will be allowed for section 194M, only Individual & HUF PAN category is allowed for this section
| Annexure-l - No /Lower Deduction | Annexure-lll - for lower Collection of TCS |
|---|---|
| Sec 192 | Sec 206CA |
| Sec 193 | Sec 206CB |
| Sec 194 | Sec 206CC |
| Sec 194A | Sec 206CD |
| Sec 194C | Sec 206CE |
| Sec 194D | Sec 206CF |
| Sec 194G | Sec 206CG |
| Sec 194H | Sec 206CH |
| Sec 194I(a) | Sec 206CI |
| Sec 194I(b) | Sec 206CJ |
| Sec 194J | |
| Sec 194LA | |
| Sec 194LBA(a) | |
| Sec 194LBA(b) | |
| Sec 194LBB | |
| Sec 194LBC | |
| Sec 194M | |
| Sec 194O | |
| Sec 194K |
Note: Valid PAN of Deductor will be allowed for section 194M, only Individual & HUF PAN category is allowed for this section
| Annexure-l - No /Lower Deduction | Annexure-lll - for lower Collection of TCS |
|---|---|
| Sec 192 | Sec 206CA |
| Sec 194G | Sec 206CB |
| Sec194LBA(a) | Sec 206CC |
| Sec194LBA(b | Sec 206CD |
| Sec194 LBA(c) | Sec 206CE |
| Sec194 LBB | Sec 206CF |
| Sec194 LBC | Sec 206CG |
| Sec 195 | Sec 206CH |
| Sec 206CI | |
| Sec 206CJ |
