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....l certificate under section 197(3) of the IT Act, 1961, authorising deduction of tax at source at rates lower than that requiring in the case of dividends which are entitled to relief under section 80K of the I.T.Act, 1961. 2. Cases have come to the notice of the Board involving escapement of considerable income due to non-revision of the provisional certificate consequent to the quantification o....
TaxTMI
TaxTMI