There is one provision, which I am reporducing below:
"A remitter who has obtained a certificate from the assessing officer regarding the rate at or amount on which the tax is to be deducted is not required to obtain a certificate from Chartered Accountant in Form No. 15CB. However he is required to furnish information in Form No 15CA ..."
As in our case, assessing officer has issued lower tds deduction certificate addressing our company to deduct tax at lower rate, whether in such a case we need to obtain certificate from Chartered Accountant in Form No. 15CB.
CA Chandrashekhar Laddha
+91 99252 37250