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    <title>High Court Orders AO to Issue Nil TDS Certificate u/s 197 Despite Missing MAP Request for FY 2010-11.</title>
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    <description>Issuance of Certificate for Nill Rate of TDS u/s 197 - AO refused to issue the certificate on the ground that the FTD of CBDT had informed that no request for inclusion of Assessment Year 201112 i.e. financial Year 201011 had been received for MAP - AO directed to issue certificate - HC</description>
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