https://www.taxtmi.com/highlights?id=49446 Issue of low TDS certificate u/s 197(1) - fixing the rate of deduction of TDS at 4% instead of 1% as was fixed for earlier years - prior to issuance of a certificate u/s 197(1), the Assessing Officer is obliged to grant personal hearing to the assessee. - HC en-us Wed, 25 Sep 2019 07:50:31 +0530 Wed, 25 Sep 2019 07:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49446 Issue of low TDS certificate u/s 197(1) - fixing the rate of deduction of TDS at 4% instead of 1% as was fixed for earlier years - prior to issuance of a certificate u/s 197(1), the Assessing Officer is obliged to grant personal hearing to the assessee. - HC Highlights Income Tax Wed, 25 Sep 2019 07:50:31 +0530 https://www.taxtmi.com/highlights?id=49446