CBDT Instruction on Section 197 Of The Income – Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Issue Of Certificate Of Lower Deduction Or Non-Deduction Of Tax At Source (Tds/Tcs) Under Section 197 Of The Income-Tax Act And Certificate For Lower Collection Of Income-Tax Under Section 206c(9)

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SECTION 197 OF THE INCOME – TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – CERTIFICATE FOR DEDUCTION AT LOWER RATE – ISSUE OF CERTIFICATE OF LOWER DEDUCTION OR NON-DEDUCTION OF TAX AT SOURCE (TDS/TCS) UNDER SECTION 197 OF THE INCOME-TAX ACT AND CERTIFICATE FOR LOWER COLLECTION OF INCOME-TAX UNDER SECTION 206C(9) INSTRUCTION NO….

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