https://www.taxtmi.com/acts?id=20469 The amendment adds specified withholding provisions to the scope of certificates under section 197 so that when tax is required to be deducted at source from payments covered by those provisions, the Assessing Officer may, upon application by the recipient and if satisfied that the recipient's total income justifies it, issue a certificate for deduction at a lower rate or no deduction. en-us Mon, 29 Feb 2016 17:00:36 +0530 Mon, 29 Feb 2016 17:00:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20469 The amendment adds specified withholding provisions to the scope of certificates under section 197 so that when tax is required to be deducted at source from payments covered by those provisions, the Assessing Officer may, upon application by the recipient and if satisfied that the recipient's total income justifies it, issue a certificate for deduction at a lower rate or no deduction. Act-Rules Bills Mon, 29 Feb 2016 17:00:36 +0530 https://www.taxtmi.com/acts?id=20469