CBDT Circular on SECTION 197 OF THE INCOME-TAX ACT, 1961 – DEDUCTION OF TAX AT SOURCE – CERTIFICATE FOR DEDUCTION AT LOWER RATE – DRAFT NOTIFICATION PROPOSING AN AMENDMENT OF INCOME-TAX RULES, 1962 FOR MAKING PROCESS OF ISSUE OF CERTIFICATE FOR NO DEDUCTION, LOWER DEDUCTION AND COLLECTION OF TAX ELECTRONIC
