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

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....he 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 exceed the threshold limit not subject to t....

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.... 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 referred to in clause (23AAB); (iv) Authority (whether known as the Khadi and Village Industries Board or by any other name) referred to in clause (23BB); (v) Body or authority referred to in clause (23BBA); (vi) SAARC F....