https://www.taxtmi.com/circulars?id=10613 Issuance of certificates for lower or non-deduction under Section 197(1) must be strictly in accordance with rule 28AA or rule 28AB; certificates must not be issued outside those rules. Assessing officers must obtain prior administrative approval from the Range JCIT/Addl. CIT, who must verify rule compliance before authorising issuance, and a record of each certificate must be maintained in the assessing officer's office. en-us Tue, 31 Oct 2006 00:00:00 +0530 Wed, 15 Jun 2011 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10613 Issuance of certificates for lower or non-deduction under Section 197(1) must be strictly in accordance with rule 28AA or rule 28AB; certificates must not be issued outside those rules. Assessing officers must obtain prior administrative approval from the Range JCIT/Addl. CIT, who must verify rule compliance before authorising issuance, and a record of each certificate must be maintained in the assessing officer's office. Circulars Income Tax Tue, 31 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10613