https://www.taxtmi.com/acts?id=11853 A deductee or a deductor of a non-resident may apply to the Assessing Officer, in prescribed form and manner, for a certificate for deduction of income-tax at a lower rate or no deduction; the Assessing Officer, if satisfied that the deductee's total income justifies lower or nil deduction, shall issue the certificate, and the deductor shall withhold tax at rates specified in the certificate until cancellation by the Assessing Officer or expiry of its validity, subject to Board-prescribed circumstances and conditions. en-us Fri, 17 Sep 2010 11:21:21 +0530 Fri, 17 Sep 2010 11:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11853 A deductee or a deductor of a non-resident may apply to the Assessing Officer, in prescribed form and manner, for a certificate for deduction of income-tax at a lower rate or no deduction; the Assessing Officer, if satisfied that the deductee's total income justifies lower or nil deduction, shall issue the certificate, and the deductor shall withhold tax at rates specified in the certificate until cancellation by the Assessing Officer or expiry of its validity, subject to Board-prescribed circumstances and conditions. Act-Rules Bills Fri, 17 Sep 2010 11:21:21 +0530 https://www.taxtmi.com/acts?id=11853