https://www.taxtmi.com/manuals?id=1274 Section 393(6) establishes a declaration for non-deduction of tax at source mechanism for specified income or sums. Where the declaration is valid and meets prescribed requirements, the payer is not required to deduct tax at source. Except for a resident individual aged sixty years or more at any time during the tax year, a declaration cannot be furnished where the aggregate specified income or sum for that year exceeds the maximum amount not chargeable to tax. en-us Mon, 05 Oct 2015 11:39:00 +0530 Wed, 16 Sep 2026 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1274 Section 393(6) establishes a declaration for non-deduction of tax at source mechanism for specified income or sums. Where the declaration is valid and meets prescribed requirements, the payer is not required to deduct tax at source. Except for a resident individual aged sixty years or more at any time during the tax year, a declaration cannot be furnished where the aggregate specified income or sum for that year exceeds the maximum amount not chargeable to tax. Manuals Income Tax Mon, 05 Oct 2015 11:39:00 +0530 https://www.taxtmi.com/manuals?id=1274