Lower tax deduction certificates under section 197 must be decided within prescribed timeframe to ensure timely compliance. The Board directs that applications for certificates of lower deduction or non-deduction of tax at source under section 197 must be disposed of within the Citizens Charter timeline of one month; Assessing Officers must scrupulously adhere to this timeframe and the instruction is to be brought to the notice of all field officers for compliance.
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 tax deduction certificates under section 197 must be decided within prescribed timeframe to ensure timely compliance.
The Board directs that applications for certificates of lower deduction or non-deduction of tax at source under section 197 must be disposed of within the Citizens Charter timeline of one month; Assessing Officers must scrupulously adhere to this timeframe and the instruction is to be brought to the notice of all field officers for compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
