CBDT Circular on Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Exemption Certificates—Application Under Section 197(3) Of The Income-Tax Act, 1961— Expeditious Disposal Of Instructions Reg

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SECTION 197 OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – CERTIFICATE FOR DEDUCTION AT LOWER RATE – EXEMPTION CERTIFICATES—APPLICATION UNDER SECTION 197(3) OF THE INCOME-TAX ACT, 1961— EXPEDITIOUS DISPOSAL OF INSTRUCTIONS REG CIRCULAR NO. 66 [F. NO. 275/156/71-ITJ], DATED 22-9-1971 It has been represented to the Board that there has been inordinate…

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