Effective date of Order issued u/s 197 for lower deduction tax at source or no TDS – Section 197 does...

Effective date of Order issued u/s 197 for lower deduction tax at source or no TDS – Section 197 does not prescribe or state that an order will be effective from the date the order is issued - The statute does not bar the Assessing Officer from issuing the certificate for the financial year - HC .....

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