Certificate for no deduction of tax

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..... tor may make an application, in the prescribed form and manner, to the Assessing Officer seeking a certificate for no deduction of income-tax from payments to be made by him to a non-resident deductee. (3) The Assessing Officer shall give to the deductee or the deductor, as the case may be, such certificate as may be appropriate, if he is satisfied that the total income of the deductee justifies n .....

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