AdvocateKhoj
Login : Advocate | Client
Home Post Your Case My Account Law College Law Library
    

Report No. 12

205. Certificate for deduction at lower rate.-

(1) Where, in the case of any income in respect of which income-tax or super-tax is required to be deducted at the time of payment at a particular rate under the provisions of sections 201 to 204 [section 18(2B) main para., section 18(3) main para., section 18(3A) main para., section 18(3B) main para., or section 18(3D) main para.], the Income-tax Officer is satisfied that the total income or the total world income of the recipient justifies the deduction of income-tax or super-tax at any lower rate or no deduction of income-tax or super-tax, the Income-tax Officer shall, on an application made by the assessee in this behalf, give a certificate in writing to that effect.

[Section 18(2B), proviso, part, section 18(3), proviso (3A)]
[Proviso; 3(B), 1st proviso, and (3D), proviso;] (2)

(2) Where any such certificate is given, the person responsible for paying the income shall, until such certificate is cancelled by the Income-tax Officer, deduct income-tax and super-tax at the rates specified in such certificate or deduct no tax, as the case may be.

[Section 18(2B), proviso, part]



Income-Tax Act, 1922 Back




Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys