TDS certificate rule-making governs applications and administrative conditions for grant of certificates under income-tax law. Amendment makes grant of a TDS certificate for non-company income subject to rules, and empowers the Board to notify rules specifying cases and circumstances for application, the conditions for grant, and all ancillary matters, having regard to the convenience of assessees and the interests of revenue.
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Provisions expressly mentioned in the judgment/order text.
TDS certificate rule-making governs applications and administrative conditions for grant of certificates under income-tax law.
Amendment makes grant of a TDS certificate for non-company income subject to rules, and empowers the Board to notify rules specifying cases and circumstances for application, the conditions for grant, and all ancillary matters, having regard to the convenience of assessees and the interests of revenue.
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