Certificates.

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.... (b) the Assessing Officer on being 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 ....

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....r this Act,-- (a) the buyer or licensee or lessee may make an application 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 cl....