Certificate of lower deduction under Section 197 now requires prior administrative approval by CIT(TDS) before issuance. Certificates for lower or nil deduction of tax at source must not be issued indiscriminately; issuance power is ordinarily exercised by TDS administration officers, and where the cumulative tax foregone for an assessee in a financial year exceeds prescribed thresholds, prior administrative approval of the Commissioner (TDS) is required and a copy of that approval must be endorsed to the jurisdictional Commissioner.
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.
Certificate of lower deduction under Section 197 now requires prior administrative approval by CIT(TDS) before issuance.
Certificates for lower or nil deduction of tax at source must not be issued indiscriminately; issuance power is ordinarily exercised by TDS administration officers, and where the cumulative tax foregone for an assessee in a financial year exceeds prescribed thresholds, prior administrative approval of the Commissioner (TDS) is required and a copy of that approval must be endorsed to the jurisdictional Commissioner.
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