Certificate for deduction at lower rate

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..... time of payment at the rates in force under the provisions of sections 192, 193, 4 [194,] 194A, 5 [194C,] 194D, 6 [194G] 7 [, 194H] 8 [, 194-I] 9 [, 194J] 10 [, 194K] 11 [***] 12 [, 194LA] 24 [ 194LBA, ] 21 [ 194LBB, 22 [ 194LBC, 23 [ 194M, 25 [ 194-O, 194Q ]]] ] and 195, the Assessing Officer is satisfied] that the total income 13 [***] of the recipient justifies the deduction of income-tax 14 [ .....

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..... onditions subject to which such certificate may be granted and providing for all other matters connected therewith.] (3) 20 [***] ------------------------- Notes :- 1. Substituted for Where, in the case of any income of any person other than a company by the Finance Act, 1987, w.e.f. 1-6-1987. 2. Substituted by the Finance Act, 1992, w.e.f. 1-6-1992. Earlier, amendments were made by the Finance Ac .....

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..... the Finance Act, 1999, w.e.f. 1-6-1999. 12. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 13. Words or the total world income omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 14. Words or super-tax omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 15. Words or super-tax omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 16. Substituted for Income-tax by the Direct Tax Laws (Amend .....

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