Certificates.

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.... satisfied that the total income of the payee justifies a lower deduction, shall issue a certificate as appropriate; and (c) when a certificate is issued under clause (b), the person responsible for paying the income or amount shall deduct the tax at the rate specified in such certificate till its validity. (2) (a) The person responsible for paying to a non-resident any sum chargeable under thi....

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....cation before the Assessing Officer for collection of tax at a lower rate; and; (b) the Assessing Officer on being satisfied that the total income of the buyer or licensee or lessee justifies a lower collection, shall issue a certificate as may be appropriate; and (c) when a certificate is issued under clause (b), the person responsible for collecting tax shall collect it at the rates specifie....