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Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under Section 197 read in conjunction with Section 10(26BBB) of Income Tax Act, 1961
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....ncome Tax Act, 1961. CIRCULAR NO 7/2008 Dated: August 1, 2008 In exercise of the powers conferred under sub-section (1) of section 119 of Income-tax Act, 1961, Central Board of Direct Taxes hereby directs that corporations which are established by a Central, State or Provincial Act for the welfare and economic upliftment of ex-servicemen and whose income qualifies for exemption from Income-tax ....