TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Officers Issuing Tax Certificates u/s 197 Must Follow Rules 28AA & 28AB for Compliance and Record Maintenance.</h1> Assessing officers have been issuing certificates for lower or non-deduction of tax at source under Section 197 of the Income Tax Act without adhering to the prescribed rules, which affects tax collection and income disclosure. Officers must follow rules 28AA and 28AB when issuing such certificates and obtain prior approval from the Range JCIT/Addl. CIT. The approval process ensures compliance with the rules, and a record of issued certificates must be maintained. These instructions are to be strictly followed and communicated to all relevant officers.
TaxTMI 
TaxTMI 
