Certificates.

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.... deduction of income-tax, as the case may be; and (b) the Assessing Officer on being satisfied that the total income of the payee justifies deduction of income-tax at a lower rate or no deduction of income-tax, as the case may be, shall issue to him a certificate as appropriate; and ^1[(c) when a certificate is issued under clause (b) or sub-section (6), as the case may be, the p....

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....ection 393(2) (Table: Sl. No. 17) only on that proportion of sum which is chargeable to tax under the Act. (3) Where tax is required to be collected on any amount under this Chapter, then subject to the rules made under 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; (b) the Assessing O....

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....)(a) shall issue a certificate to the employee, in respect of whose income payment of tax has been made by the employer, that the tax has been paid to the Central Government, and specify-- (i) the amount of tax so paid; (ii) the rate at which tax has been paid; and (iii) any other particulars, as may be prescribed, within such period, as may be prescribed. (5) The ....