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    <title>Certificate of Lower deduction or non-deduction of tax at source under section 197 of the Income-tax Act, 1961 - matter regarding.</title>
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    <description>The Board directs that applications for certificates of lower deduction or non-deduction of tax at source under section 197 must be disposed of within the Citizens Charter timeline of one month; Assessing Officers must scrupulously adhere to this timeframe and the instruction is to be brought to the notice of all field officers for compliance.</description>
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      <description>The Board directs that applications for certificates of lower deduction or non-deduction of tax at source under section 197 must be disposed of within the Citizens Charter timeline of one month; Assessing Officers must scrupulously adhere to this timeframe and the instruction is to be brought to the notice of all field officers for compliance.</description>
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