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of <h1>Government Can Relax Tax Deduction Rules for Certain Payments; Guidelines to be Presented to Parliament; Section 395 Applies.</h1> The Central Government has the authority to issue notifications allowing for the relaxation of tax deduction or collection requirements, either exempting them or applying a lower rate for specific payments, receipts, or persons. The Board, with prior approval, can issue guidelines to address implementation challenges, which must be presented to Parliament. It can also specify cases where those paying non-residents or foreign companies must apply to determine the taxable portion of payments. Additionally, the Board may establish rules for applying for certificates under section 395, detailing conditions and related procedures.
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