Certificate for lower deduction or non-deduction of tax.

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..... tances have been brought to the notice of the Board that assessing officers are issuing certificates for lower deduction or no-deduction of tax at source under section 197 (1) of the Income tax Act indiscriminately and in contravention of the methodology and procedure laid down in rules 28AA and 28AB of the Income Tax Rules. Such arbitrary issuance of certificates under section 197 (1) not only ad .....

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..... ll satisfy himself of the fact that the certificate is being issued strictly in accordance with rule 28AA/28AB before according his approval for issuance of the certificate. A record of such certificate issued should be maintained in the office of the assessing officer. These instructions of the Board may kindly be brought to the notice of all officers working in your charge for strict complia .....

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