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        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.

        <h1>Certificate of lower deduction under Section 197 now requires prior administrative approval by CIT(TDS) before issuance.</h1> 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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