Income tax return filing: I-T dept allows manual filing by resident, NRI taxpayers
The Income Tax Act, 1961, provides that if a taxpayer considers that his total income warrants deduction of income tax at lower/ nil rate, he may apply to the assessing officer (AO) requesting for lower withholding certificate.
Income Tax Rules (Rule 28, Rule 28AA, Rule 28AB, 37H, 37G) govern the mechanism for issuance of certificate for deduction of tax at lower/ nil rate. PTI