Issue of certificate for deduction of tax at source at lower/nil rate.

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..... .f. 1-6-1992 so as to enable any person (including a company) to make an application to the Assessing Officer for issue of a certificate for deduction of tax at source at a lower/nil rate in respect of income qualifying for TDS under the provisions of section 192, 193, 194A, 194D and 195 of the Act. Prior to 1-6-1992, these provisions were applicable in the case of such income of any person other .....

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..... levant provisions of the Act and Rules in this regard. A copy of the Income-tax(20th Amendment) Rules, 1992 dated 23rd December, 1992, published in the Gazette of India Extraordinary is also enclosed for information and necessary action. The relevant amendment in Form No.15AA is contained in para 2(D)(d) of the Notification. The new Form No.15AA is same as the existing Form 15AA except that in the .....

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