Certificate of Lower deduction or non-deduction of tax at source under section 197 of the Income-tax Act, 1961 - matter regarding.

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....me Tax<br>GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI INSTRUCTION NO. 1/2014 Dated: January 15, 2014 To All the Chief Commissioners & ....

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....y in issuing the lower/non deduction certificate under section 197 by the jurisdictional Assessing Officers. 2. I am directed to say that the commitment to tax payers as per the Citizens Charter must....