Section 197 of the Income-tax Act, 1961 - Deduction of tax at source - TDS - Certificate of lower deduction or non-deduction of tax at source

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....source Instruction No. 7/2009 [F.No. 275/23/2007-IT-(B)], dated 22-12-2009 I am directed to bring to your notice on the subject of issue of certificates under Section 197. Instruction No- 8/2006 dated 13.10.2006, was issued stating that 197 certificates for lower deduction or nil deduction of TDS u/s 197 are not to be issued indiscriminately and for issue of each certificate, approval of the....