Court Rules Personal Hearing Required Before Issuing Low TDS Certificate u/s 197(1); Dispute Over Rate Increase.

Issue of low TDS certificate u/s 197(1) - fixing the rate of deduction of TDS at 4% instead of 1% as was fixed for earlier years - prior to issuance of a certificate u/s 197(1), the Assessing Officer is obliged to grant personal hearing to the assessee. - HC .....

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