This is a welcome relief for the taxpayers as there was huge difficulty to manually file the details and also availability of tax officers in these difficult times was a challenge.
However, as we are aware, the applications filed in earlier years would have specific amounts allocated to each party for withholding tax. Now with this extension of certificates it would be interesting to see how gross amounts on the certificates would be adjusted against the existing certificates on online portal as the originally available limit could have been exhausted in FY 2019-20 itself. We hope that reasonable proportionate limits are offered for the next three months.
Also, in our view, similar relaxation should be granted to 100% DIT relief certificate obtained by Shipping companies, as the shipping industry is facing a similar issue on obtaining DIT/PCC from the field officer.