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    <title>Certificate for no deduction of tax</title>
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    <description>A statutory mechanism permits a certificate for no deduction exempting payments from withholding where the Assessing Officer is satisfied that the deductee&#039;s total income justifies no deduction; applications may be made by the deductee or, for non-resident payees, by the deductor, and the certificate remains effective until its expiry or cancellation, with the Board authorised to prescribe related cases, conditions and procedures.</description>
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      <description>A statutory mechanism permits a certificate for no deduction exempting payments from withholding where the Assessing Officer is satisfied that the deductee&#039;s total income justifies no deduction; applications may be made by the deductee or, for non-resident payees, by the deductor, and the certificate remains effective until its expiry or cancellation, with the Board authorised to prescribe related cases, conditions and procedures.</description>
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