Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under sub-section (9) of Section 206C of the Income-tax Act, 1961 through TRACES
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Notification No : 8/2018Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification_8_2018_tds.pdf