651/CBDT.

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..... ate or no deduction as the case may be from insurance commission the Income-tax Officer should keep in mind and examine whether the applicant is a real agent or is a benami or fictitious agent. The certificate should not be issued where he has evidence to believe that the applicant is not the real agent. This point should be verified at the stage of issue of certificate under section 197(1)(a) its .....

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