https://www.taxtmi.com/acts?id=48839 A payee or buyer/licensee/lessee may apply to the Assessing Officer for a certificate authorising deduction or collection of tax at a lower rate; if satisfied, the Assessing Officer will issue a certificate specifying the reduced rate and its validity, and the payer or collector must apply that rate while it remains valid. For payments to non-residents (other than salary), the payer may seek determination of the taxable proportion and deduct tax only on that determined proportion. Deductors/collectors and employers must issue prescribed certificates to deductees/collectees confirming amounts and rates; the Assessing Officer may cancel certificates after hearing. en-us Fri, 14 Feb 2025 13:04:48 +0530 Thu, 20 Feb 2025 15:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48839 A payee or buyer/licensee/lessee may apply to the Assessing Officer for a certificate authorising deduction or collection of tax at a lower rate; if satisfied, the Assessing Officer will issue a certificate specifying the reduced rate and its validity, and the payer or collector must apply that rate while it remains valid. For payments to non-residents (other than salary), the payer may seek determination of the taxable proportion and deduct tax only on that determined proportion. Deductors/collectors and employers must issue prescribed certificates to deductees/collectees confirming amounts and rates; the Assessing Officer may cancel certificates after hearing. Act-Rules Bills Fri, 14 Feb 2025 13:04:48 +0530 https://www.taxtmi.com/acts?id=48839