Certificate for lower tax deduction: Assessing Officer may grant lower or no withholding where recipient's income justifies it.

The amendment adds specified withholding provisions to the scope of certificates under section 197 so that when tax is required to be deducted at source from payments covered by those provisions, the Assessing Officer may, upon application by the recipient and if satisfied that the recipient's total income justifies it, issue a certificate for deduction at a lower rate or no deduction.

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