(Q1.) What is Form-15C ?
- Form-15C is an application by a banking company or insurer for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of interest and other sums without deduction of tax.
(Q2.) Who can submit application for Form-15C from TRACES website?
- Registered Taxpayers (Non-Residents) can submit application for Form-15C, online from TRACES website.
(Q3.) How can I submit application for Form-15C application on TRACES website?
- Registered Taxpayer (Non-Residents) can submit application for Form-15C on TRACES website by using functionality 'Request for Form 13/15C/15D' available under Statements/Forms tab.
Note: Request submitted by Taxpayer, will be sent to A.O for approval. Once the request is approved, the certificate will be generated and made available for downloading on TRACES website. (Q4.) From which Financial Year 'Request for Form-15C' functionality is available on TRACES website?
- Form-15C application can be submitted through TRACES for current financial year only.
(Q5.) What are the signing options for submissions of Form-15C on TRACES website?
- Digital Signature (DSC) or E-Verification (Through Internet Banking) or through Mobile OTP validation is required for submission of Form-15C on TRACES website.
(Q6.) Which Jurisdictional Assessing officer will approve the request for Form-15C?
- Jurisdictional Assessing Officer will be decided on the basis of State & District provided by the applicant in original application of Form-15C u/s 195(3).
(Q7.) If Taxpayer has already raised a request of Form-15C u/s 195(3), can he/she raise another request for Form-15D or vice versa?
- No, if "Original request for Form has already been submitted then user cannot raise another original request for Form-15D or vice versa".
(Q8.) If Taxpayer has already submitted Request for Form-15C u/s 195(3), can he raise another request for Form-15C u/s 195(3)?
- Taxpayer can raise another request for Form-15C u/s 195(3) after the expiry of the period of validity of the earlier certificate or if the certificate validity is expired due to cancellation of certificate.
(Q9.) Can taxpayer cancel the Request of Form-15C?
- Yes, User (Taxpayer) can cancel the request only if the status of request shows, "In Progress", "Submitted" and "Clarification required by AO" under "Track Request for Form-13/15C/15D".
(Q10.) What can be the possible requested status of Request for Form-15C? - Possible requested statuses of Form-15C are as follows:
| Status | Description |
| In Progress | Request Form-15C u/s 195(3) is 'In Progress', user needs to click on status 'In Progress' to proceed further. |
| Submitted | Status will be shown as "Submitted" after final submission of Form-15C. |
| Pending for A.O Assignment | Status will be shown as 'Pending for AO Assignment' till the request is assigned to AO. |
| Pending with AO | Request will be shown as "Pending with AO" till the request is approved. |
| Clarification Required by AO | Status will be shown as 'Clarification Required by AO', if AO has sought some clarification from the user. (User can upload file and give comments for clarification after clicking on status). |
| Approved | Status will be shown as 'Approved' if AO has approved the request of Form-15C and 195(3) certificates are available for download. |
| Cancelled | Status will be shown as 'Cancelled' if request is cancelled by the user before approval. |
| Rejected | Status will be shown as 'Rejected' if request is rejected by AO or CPC TDS. |
| Under Withdrawal Process | Status will be shown as 'Under Withdrawal Process' if request is under withdrawal process and status will be updated after sometime. |
| Withdrawal Cancelled | Status will be shown as 'Withdrawal Cancelled' if request is under certificate generation, and the withdrawal request is rejected |
| Withdrawn | Status will be shown as 'Withdrawn' if withdrawal request is accepted by A.O |
(Q11.) How to track the status of Request for Form-15C?
- Taxpayer can track requested status of Form-15C from "Track Request Form-13/15C/15D" option available under "Statements/Forms" tab.
(Q12.) What should be the formats of files/documents which are required to be uploaded, while submitting Request for Form-15C on TRACES?
- Upload the document in tiff, .pdf, .zip, JPEG formats only.
Note: Size of file should not be larger than 5MB. Kindly upload password free and Virus free file. (Q13.) What are the files/ documents required to be uploaded while submitting request for Form-15C on TRACES?
- Following documents are required to be uploaded:
1. Upload return of income for the last six previous year has been filed in paper form
2. Upload any other document (Q14.) What can a Taxpayer do, if status of Request for Form-15C is showing 'Clarification required by AO'?
- Taxpayer needs to click on hyper link i.e., 'Clarification Required by AO' to provide clarification. After clicking on "Clarification required by AO", user can give clarification with supported documents or comments.
Note: Upload the document in tiff, .pdf, .zip, JPEG formats only. Size of file should not be larger than 5MB. Kindly upload Password free and Virus free file. (Q15.) Can a resident apply for No/Lower deduction certificate for Section 195(3)?
- No, only Non-Residents can apply for No Deduction Certificate for Section 195(3).
(Q16.) If DSC is not registered on TRACES can Taxpayer submit request for Form-15C from TRACES website?
- Yes, Taxpayer can submit request for Form-15C through E-Verification (Internet Banking) or through Mobile OTP validation for submission of Form-15C.
(Q17.) How to submit request for Form-15C through E-Verification (Internet-Banking)? - E-Verified Service link will be available at banks website:
- User has to log in to Bank Website and select option click on "View Form 26AS/Annual Tax Statement".
- It gets navigated to a new page which shows link "E-Verified services on TRACES".
- Click on "E-Verified services on TRACES", user gets navigated to the TRACES website with the pre populated User name and PAN of Taxpayer. Taxpayer just needs to enter the password and after login, go to "Track Request Form-13/15C/15D" option under "Statements/Forms" tab and initiate the request. Click on "In Progress" status to continue.
- This facility helps taxpayers to get verified through Internet Banking.
- This can be used for "Submitting Request for Form-15C" request without Digital Signature.
(Q18.) How can Taxpayer download certificate u/s 195(3) at TRACES?
- User (Taxpayer) needs to login at TRACES website to download certificate from "Download 197,206(C) or 195(3) Certificate" option available under "Downloads" menu.
