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of <h1>Clause 197: Apply for Lower or No Tax Deduction Certificate with Assessing Officer for Resident or Non-Resident Payments.</h1> Clause 197 of the Direct Taxes Code, 2010, allows a deductee to apply to the Assessing Officer for a certificate permitting lower or no income tax deduction on payments received. Similarly, a deductor can apply for such a certificate for payments made to a non-resident deductee. If the Assessing Officer is satisfied with the deductee's income level, they may issue the certificate. The deductor must follow the specified rates until the certificate is canceled or expires. The Board is authorized to set conditions and circumstances for granting these certificates and related matters.
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