Issue of Certificate of lower deduction or non deduction of tax at sources (TDS/TCS) u/s 197 of the Income Tax Act and certificate for lower collection of income tax u/s 206C(9)- regarding.

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....f the Income Tax Act and certificate for lower collection of income tax u/s 206C(9)- regarding. I am directed to state that by instruction No 8/2006 dated 13.10.2006, it was laid down that certificate for lower deduction or nil deduction of tax at source u/s 197 are not to be issued indiscriminately and for issue of each certificate, prior administrative approval of the concerned Range Head shall....