https://www.taxtmi.com/notifications?id=117074 Amendment revises rule 28AA to state that a certificate for no deduction of tax is valid only for the deductor named therein and must be issued directly to that deductor under advice to the applicant, while a certificate for deduction at a lower rate is issued to the applicant authorising receipt of income after deduction at the lower rate. It also replaces Form No.13 with a consolidated application and specified schedules and annexures detailing applicant particulars, past returns and tax payments, liabilities, estimated income computations and counterparty transaction details required to assess entitlement to no-deduction or lower-rate certificates. en-us Wed, 24 Sep 2014 00:00:00 +0530 Wed, 12 Jun 2019 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=117074 Amendment revises rule 28AA to state that a certificate for no deduction of tax is valid only for the deductor named therein and must be issued directly to that deductor under advice to the applicant, while a certificate for deduction at a lower rate is issued to the applicant authorising receipt of income after deduction at the lower rate. It also replaces Form No.13 with a consolidated application and specified schedules and annexures detailing applicant particulars, past returns and tax payments, liabilities, estimated income computations and counterparty transaction details required to assess entitlement to no-deduction or lower-rate certificates. Notifications Income Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117074