CBDT Circular on Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate Of Lower Deduction Or Non-Deduction Of Tax At Source Under Section 197


SECTION 197 OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – CERTIFICATE OF LOWER DEDUCTION OR NON-DEDUCTION OF TAX AT SOURCE UNDER SECTION 197 INSTRUCTION NO. 1/2014 [F.NO. 275/03/2014-IT(B)], DATED 15-1-2014 As per the Citizens Charter the time line prescribed for a decision on application for no deduction of tax or deduction of…

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