In order to remove genuine hardship being faced by certain applicants in filing of online application in Form no. 13 for non-deduction or lower deduction of TDS, The Central Board of Direct Taxes (CBDT) has allowed non-resident Indians and resident applicants to file manual application in Form no. 13 before the TDS office or ASK Centers.
from taxmann.com News http://bit.ly/2EKNRLA
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