Mandatory u/s. 197 ?

As per the provisions of section 197(2) of the Act, where any certificate for deduction at lower rates or a no deduction of income tax is given u/s 197(1), the person responsible for paying the income shall, until such certificate is cancelled by the Assessing Officer, deduct income tax at the rates specified in such certificate or deduct no tax, as the case may be. In view of the aforesaid provisions, it is mandatory for the deductor to comply with the aforesaid certificate direction.