https://www.taxtmi.com/circulars?id=4752 Section 197A together with rule 29C and prescribed forms allows resident individuals with estimated total income below the exemption limit to receive interest, dividends and similar receipts without tax deduction at source by furnishing a prescribed declaration to the person responsible for paying such income. The declaration must be given to the specific payer or its principal officer (or public debt/treasury officers for government securities), and one declaration per payer per year before the first payment suffices; declarations need only cover receipts payable by that payer. en-us Fri, 26 Nov 1982 00:00:00 +0530 Sat, 02 Aug 2008 14:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4752 Section 197A together with rule 29C and prescribed forms allows resident individuals with estimated total income below the exemption limit to receive interest, dividends and similar receipts without tax deduction at source by furnishing a prescribed declaration to the person responsible for paying such income. The declaration must be given to the specific payer or its principal officer (or public debt/treasury officers for government securities), and one declaration per payer per year before the first payment suffices; declarations need only cover receipts payable by that payer. Circulars Income Tax Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4752