F. No, Pr. OGITs)/CPCITOS)/Notifeation/2018-19, Notification No, 06/2018 Government of India Ministry of Finance Central Board of Direct Taxes Directorate of Income-tax (Systems) New Delhi Notification No. 06 /2018 New Delhi, 06" December, 2018 ‘TDS deduction under section 194A ofthe Income-tax Act, 1964 In case of Senior Citizens ~reg.— It has been brought to the notice of CBDT that in case of Senor Citizens, some TOS deductors/Banks are making TDS deductions even when the amount of Income does not exceed fifty thousand rupees, The same Is not in accordance With the law 25 the Income-tax Act provides that no tax deduction at source lunder section 194A shall be made in the case of Senior Chizens where the amount of such income or, the aggregate of the amounts of such income ‘credited or pald during the financial year does not exceed fity thousand rupees. (Please refer to the third proviso to sub-section 3 of section 194A) 2 Under sub-rule (5) of Rule 3A of the Incomestax Rules, 1962, the Director General of income-tax Systems) is authorized to specify the procedures formats and standards for the purposes of furnishing and vriiation ofthe statements ‘or claim for refund in Form 268 and shall be responsible for the dayto-day administration in relation to furnishing and verification of the statements oF Claim for refund in Form 268 n the manner so specifiedNo Pr. DGM[S\/CPC{TDS) Notifeation 201849 Notification No, 06/2018 3. Incexercise of the powers delegated by the Cental Board of Direct Taxes (Board) under sub-rule (5} of Rule 31A of the Income-tax Rules, 1962, the Principal Director General of Income-tax Systems) hereby clarifies that no tax deduction sat source under section 1944 shal be made In the case of Senior Citizens were the amount of such income or, the aggregate of the amounts of such income credited oF pad during the financial year does not exceed fty thousand rupees. Asst Commissioner of Income:toxCPC-TDS), Cojo the Pr Director Genera of ncome-ax (Systems), New Det Copy for in information to 1. _PPStothe Caiman andl Members, CBDT, North Bock, New Dl 2. Alle Chief Commissioners/Pt. Diector Ganeras of Income-tax/hief Commissioners of Income-tax/Pt. Commissioners of Income-tx/Commisslonars of Income: tax/Commizsoners of Income-tax (TDS) with a request to culate amongst al ofcers, hc separ, 4S {TPL} &l/ Mesa Coordinator and OF spokesperson of CT. 4 ADG(T / ADG(AUG) /ADGIVig} / ADGISystems) 2, 2,3, 4,5/ ADGITPS)-2,2/CTICPC IR) /cr (cPC-7) 5. ADG PR, PP&.OL, Chit General Managerin-Chrge, Department of Goveroment and Bank Accounts Reserve Bank of inca, Opp. Mumbal Central Railway Staton, Must 400 008 with raques for wide cicuation among Banks and necessary eomplance. ‘PL, TAand (8) dhision of B0T. 8. Thelnstution of Chartered Accountants of nda, LP. state, New De 9. The Web-Manager,ncometainda goin forhostng onthe website, 20. Database call for uploading on wnuwulsofcersonin gavin and in OGITSystems) 21, TBA publisher for uploading ia TBA port . 22. TOVEPC TDS for padi on ACES pt Veusra- ss consort 2, the Pr Director General of lnceme-ax (Systems, New Det