Certificate for receipt without tax deduction permits payees to receive interest subject to prescribed rules and conditions. A person entitled to interest or other sums subject to deduction under Section 195 may apply in the prescribed form to the Income-tax Officer for a certificate authorising receipt without deduction; payers must comply while the certificate is in force. Certificates run for the period specified unless earlier cancelled, and the Board is empowered to make rules specifying cases, circumstances, conditions for grant, and related matters.