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of <h1>CBDT Instruction No. 651: Ensure prompt processing of Section 197(1)(a) applications; verify authenticity of insurance commission applicants.</h1> Instruction No. 651 issued by the Central Board of Direct Taxes on January 17, 1974, emphasizes the prompt disposal of applications under section 197(1)(a) of the Income Tax Act, 1961. It instructs Income-tax Officers to verify the authenticity of applicants seeking certificates for lower or no tax deduction on insurance commissions, ensuring they are not benami or fictitious agents. Special attention should be given to lady agents and those related to insurance company staff. Verification includes checking if the applicant procured the insurance business and received the commission. Addresses provided by applicants should be verified to detect benami agents.
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