Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, made on or after date of such certificate

Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, made on or after date of such certificate https://www.taxtmi.com/circulars?id=2918 A certificate for reduced or nil tax deduction is effective only for credits or payments subject to tax deduction at source made on or after the certificate date; certificates must not be issued after the amounts have been credited or paid, and applications submitted after credit/payment should not be acted upon, though genuine hardship may be referred for condonation of delay. en-us Wed, 17 Mar 1999 00:00:00 +0530 Sat, 09 Aug 2008 18:13:00 +0530 TaxTMI RSS Generator Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, made on or after date of such certificate https://www.taxtmi.com/circulars?id=2918 A certificate for reduced or nil tax deduction is effective only for credits or payments subject to tax deduction at source made on or after the certificate date; certificates must not be issued after the amounts have been credited or paid, and applications submitted after credit/payment should not be acted upon, though genuine hardship may be referred for condonation of delay. Circulars Income Tax Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2918