https://www.taxtmi.com/acts?id=48844 Clause 400 authorises the Central Government by notification to exempt or apply lower rates of tax deduction or collection for specified payments or classes of persons. The Board may, with prior government approval, issue implementation guidelines and notify cases requiring an application to the Assessing Officer to determine the taxable proportion for withholding; it may also prescribe rules and conditions for certificates reducing withholding obligations. en-us Fri, 14 Feb 2025 13:10:05 +0530 Fri, 14 Feb 2025 13:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48844 Clause 400 authorises the Central Government by notification to exempt or apply lower rates of tax deduction or collection for specified payments or classes of persons. The Board may, with prior government approval, issue implementation guidelines and notify cases requiring an application to the Assessing Officer to determine the taxable proportion for withholding; it may also prescribe rules and conditions for certificates reducing withholding obligations. Act-Rules Bills Fri, 14 Feb 2025 13:10:05 +0530 https://www.taxtmi.com/acts?id=48844