No Question of overriding arises in this case. As the certificate for Lower deduction or Nil deduction of tax is issued by ITO only after verification of all the documents submitted, which includes assessment orders of last three years.
Check its validity, as the certificate is issued for a particular financial year and stands valid from the date of issue and throughout the financial year unless cancelled by the assessing officer (TDS) before the expiry.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
CAclubindia
