Section 197 of the Income-tax Act, 1961 - Deduction of tax at source - TDS - Certificate of lower deduction or non-deduction of tax at source

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..... 7/2009 [F.No. 275/23/2007-IT-(B)], dated 22-12-2009 I am directed to bring to your notice on the subject of issue of certificates under Section 197 . Instruction No- 8/2006 dated 13.10.2006, was issued stating that 197 certificates for lower deduction or nil deduction of TDS u/s 197 are not to be issued indiscriminately and for issue of each certificate, approval of the JCI/Add. CIT concer .....

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..... ficate under Sec, 197 during a financial year for a particular assessee exceeds Rs. 50 lakh in Delhi, Mumbai, Chennai, Kolkata, Bangalore, Hyderabad, Ahmadabad and Pune stations and Rs. 10 lakh for other stations. Once the CIT (TDS) gives administrative approval of the above, a copy of it has to be endorsed invariably to the jurisdictional CIT also. The content of the above instruction may be .....

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