Issue of certificate for deduction of tax at source at lower/nil rate.

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Full Text of the Document

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....le any person (including a company) to make an application to the Assessing Officer for issue of a certificate for deduction of tax at source at a lower/nil rate in respect of income qualifying for TDS under the provisions of section 192, 193, 194A, 194D and 195 of the Act. Prior to 1-6-1992, these provisions were applicable in the case of such income of any person other than a company. Now, with ....