An order issued by the Board on Friday said that in the current scenario where the COVID-19 virus outbreak turned into a pandemic caused severe disruption in all the sectors, the applications filed by the payees u/s 195 and 197 of the Act for lower or nil rate of deduction of TDS and by various categories of persons for the lower rate of collection of TCS for F.Y. 2019-20, may not be attended in a timely manner by the TDS–Assessing Officers.

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