https://www.taxtmi.com/manuals?id=1611 Section 400 consolidates powers to relax deduction and collection of tax at source. The Central Government may specify payments, receipts, persons or classes for nil or lower-rate deduction or collection. The Board may issue binding guidelines, notify cases requiring determination of the chargeable proportion of payments to non-residents, and prescribe conditions and procedures for lower or nil deduction or collection certificates. The provision substantially retains earlier enabling powers within a unified TDS and TCS framework. en-us Sat, 08 Jul 2017 17:54:00 +0530 Sat, 29 Aug 2026 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1611 Section 400 consolidates powers to relax deduction and collection of tax at source. The Central Government may specify payments, receipts, persons or classes for nil or lower-rate deduction or collection. The Board may issue binding guidelines, notify cases requiring determination of the chargeable proportion of payments to non-residents, and prescribe conditions and procedures for lower or nil deduction or collection certificates. The provision substantially retains earlier enabling powers within a unified TDS and TCS framework. Manuals Income Tax Sat, 08 Jul 2017 17:54:00 +0530 https://www.taxtmi.com/manuals?id=1611