Power of Central Government to relax provisions of this Chapter - Section 400 (New) / Section 197A(1F), 195(7), 197A(2F) and 197A(2G) (Old)

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....bsp; Corresponds to Section 195(7), 197A(1F), 197A(2F) and 197A(2G) of Income Tax Act,1961. Section 400 empowers the Central Government and the Board to relax the provisions relating to deduction or collection of tax at source in specified cases. It also authorises the Board to issue guidelines, notify specified classes of persons and prescribe the conditions for grant of lower or ....

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....each House of Parliament. Section 400(3) - Specified Cases for Application under Section 395(2) read with section 393(2)(Table S.No 17) The Board may notify a class of persons or cases where the person responsible for making payment to a non-resident shall make an application to the Assessing Officer for determination of the appropriate proportion of the sum chargeable to tax. Accord....