Certificate of no deduction of tax in case of certain entities

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....r charitable or religious purposes and who claims exemption under section 11 or section 12; or (b) required to file a return in respect of a scientific research association, news agency, association or institution, fund or trust or university or other educational institution or any hospital or other medical institution or trade union referred to in sub-section (4C) of section 139, may ....

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....[****]; (iii) ^3[****] (3) An application for the certificate is to be made to the Assessing Officer in accordance with sub-rule (1) of rule 28. (4) The Assessing Officer may issue a certificate authorizing payment of incomes without deduction of tax at source if he is satisfied that all the conditions laid down in sub-rule (2) are fulfilled and the issue of any such certificat....