https://www.taxtmi.com/acts?id=53190 Amendment permits filing applications under section 395 before a prescribed income-tax authority; the authority, after electronic verification and subject to prescribed conditions, may issue a certificate for deduction of income-tax at a lower rate or no deduction, or reject applications for non-fulfilment of conditions or incompleteness. Persons paying the income must deduct tax at the rate specified in issued certificates, or deduct no tax where directed, for the certificate's validity. en-us Sun, 01 Feb 2026 15:27:43 +0530 Sun, 01 Feb 2026 15:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53190 Amendment permits filing applications under section 395 before a prescribed income-tax authority; the authority, after electronic verification and subject to prescribed conditions, may issue a certificate for deduction of income-tax at a lower rate or no deduction, or reject applications for non-fulfilment of conditions or incompleteness. Persons paying the income must deduct tax at the rate specified in issued certificates, or deduct no tax where directed, for the certificate's validity. Act-Rules Bills Sun, 01 Feb 2026 15:27:43 +0530 https://www.taxtmi.com/acts?id=53190