Whether prescribed self-declaration under section 197A can be submitted by entities whose income is exempt under section 10

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.... to the amendment to section 197A made by the Finance Act, 2002 whereby a new sub-section (1B) has been inserted with effect from 1st June, 2002, representations have been received seeking clarification whether the prescribed self-declaration under the said section can be submitted by entities exempt from tax under section 10 even if the payments referred to in sub-section (1A) to be made to them ....

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....lanation to clause (20);        (ii)  Regimental Fund or Non-public Fund established by the armed forces of the Union referred to in clause (23AA);         (iii) Fund, by whatever name called, set up by the Life Insurance Corporation of India on or after 1st August, 1996, or by any other insurer referre....

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....pment Authority referred to in clause (23BBE);           (ix) Prime Ministers National Relief Fund referred to in sub-clause (i), Prime Ministers Fund (Promotion of Folk Art) referred to in sub-clause (ii), Prime Ministers Aid to Students Fund referred to in sub-clause (iii), National Foundation for Communal Harmony referred to in sub-claus....