Lower/nil TDS certificate entitlement expanded to include companies; Assessing Officers must use the prescribed certificate form. Amendment permits any person, including companies, to apply to the Assessing Officer for a certificate for deduction of tax at source at a lower or nil rate; the change to section 197(1) is reflected by a revised Form No.15AA, and Assessing Officers must issue the certificate only in that prescribed form rather than by informal letters or orders.
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.
Lower/nil TDS certificate entitlement expanded to include companies; Assessing Officers must use the prescribed certificate form.
Amendment permits any person, including companies, to apply to the Assessing Officer for a certificate for deduction of tax at source at a lower or nil rate; the change to section 197(1) is reflected by a revised Form No.15AA, and Assessing Officers must issue the certificate only in that prescribed form rather than by informal letters or orders.
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