https://www.taxtmi.com/acts?id=19176 Amendment expands the no deduction mechanism in section 197A by adding two withholding provisions to subsections (1A) and (1C), so that no deduction is made where the payee furnishes the prescribed duplicate written declaration, verified in the prescribed manner, asserting that tax on the payee's estimated total income for the relevant previous year will be nil, and the declaration is furnished to the person responsible for paying the income. en-us Sat, 28 Feb 2015 20:01:58 +0530 Sat, 28 Feb 2015 20:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19176 Amendment expands the no deduction mechanism in section 197A by adding two withholding provisions to subsections (1A) and (1C), so that no deduction is made where the payee furnishes the prescribed duplicate written declaration, verified in the prescribed manner, asserting that tax on the payee's estimated total income for the relevant previous year will be nil, and the declaration is furnished to the person responsible for paying the income. Act-Rules Bills Sat, 28 Feb 2015 20:01:58 +0530 https://www.taxtmi.com/acts?id=19176