Issue of Certificate of lower deduction or non deduction of tax at sources (TDS/TCS) u/s 197 of the Income Tax Act and certificate for lower collection of income tax u/s 206C(9)- regarding.

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..... u/s 197 of the Income Tax Act and certificate for lower collection of income tax u/s 206C(9)- regarding. I am directed to state that by instruction No 8/2006 dated 13.10.2006, it was laid down that certificate for lower deduction or nil deduction of tax at source u/s 197 are not to be issued indiscriminately and for issue of each certificate, prior administrative approval of the concerned Range He .....

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..... certificates u/s. 197/206C(9) shall be generated and issued by the AO mandatorily through ITD system only. 3. The matter of issue of certificate u/s. 197/206C(9) through the ITD system along with process flow and screenshots is given in TDS/TCS Instructions No. 06 dated 15.07.2009, 38 dated 15.02.2010 and 39 dated 28.06.2010 issued by the DIT (Systems). 4. The content of the above instruction may .....

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