Certificate for lower deduction or non-deduction of tax.

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Full Text of the Document

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....t to the notice of the Board that assessing officers are issuing certificates for lower deduction or no-deduction of tax at source under section 197 (1) of the Income tax Act indiscriminately and in contravention of the methodology and procedure laid down in rules 28AA and 28AB of the Income Tax Rules. Such arbitrary issuance of certificates under section 197 (1) not only adversely affects the col....