Tds - sec 197

Hi Everyone,

I have a query on Sec 197 - Certificate for deduction at a lower rate. Is the certificate which is issued to the deductee applicable only to the deductee?

Example:

1.A makes a payment to B after deducting TDS at the appropriate rates in force.

2. B obtains a certificate u/s 197 for deduction of no tax at source. Accordingly A will not deduct TDS if B furnishes the certificate.

3. Now, there is a third party C which comes into picture.

4. C makes a remittance to A and A makes the final remittance to B. Therefore A is only acting as an intermediary.

Query:

Is C liable to deduct TDS on payment to A  ?

Can C take shelter under the certificate u/s 197 issued to B and deduct no TDS while making payment to A ?

Whether A is required to obtain another certificate u/s 197 for the payments made by C to A?

I shall be thankful if you can respond at the earliest.

Thanks

Punit.