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Certificate for lower or no tax deduction permits reduced withholding upon Assessing Officer approval and prescribed conditions. A deductee or a deductor of a non-resident may apply to the Assessing Officer, in prescribed form and manner, for a certificate for deduction of income-tax at a lower rate or no deduction; the Assessing Officer, if satisfied that the deductee's total income justifies lower or nil deduction, shall issue the certificate, and the deductor shall withhold tax at rates specified in the certificate until cancellation by the Assessing Officer or expiry of its validity, subject to Board-prescribed circumstances and conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Certificate for lower or no tax deduction permits reduced withholding upon Assessing Officer approval and prescribed conditions.</h1> A deductee or a deductor of a non-resident may apply to the Assessing Officer, in prescribed form and manner, for a certificate for deduction of income-tax at a lower rate or no deduction; the Assessing Officer, if satisfied that the deductee's total income justifies lower or nil deduction, shall issue the certificate, and the deductor shall withhold tax at rates specified in the certificate until cancellation by the Assessing Officer or expiry of its validity, subject to Board-prescribed circumstances and conditions.
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