https://www.taxtmi.com/circulars?id=8102 Certificates permitting no deduction or lower deduction of tax at source under Section 197 must be generated and issued by Assessing Officers mandatorily through the ITD system to capture comprehensive deductor/deductee and payment details for reconciliation with TDS returns; if system issuance is not possible immediately, the Assessing Officer must upload the certificate data into the ITD system within seven days of manual issue. en-us Tue, 25 May 2010 00:00:00 +0530 Mon, 31 May 2010 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8102 Certificates permitting no deduction or lower deduction of tax at source under Section 197 must be generated and issued by Assessing Officers mandatorily through the ITD system to capture comprehensive deductor/deductee and payment details for reconciliation with TDS returns; if system issuance is not possible immediately, the Assessing Officer must upload the certificate data into the ITD system within seven days of manual issue. Circulars Income Tax Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8102