Section 197 | Certificate For Deduction at Lower Rate

CA.R.S.KALRA , Last updated: 09 March 2021  
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197. (1) Subject to rules made under sub-section (2A), where, in the case of any income of any person or sum payable to any person, income-tax is required to be deducted at the time of credit or, as the case may be, at the time of payment at the rates in force under the provisions of sections 192, 1

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CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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