TMI BlogApplication for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-taxX X X X Extracts X X X X X X X X Extracts X X X X ..... e deduction of income-tax at any lower rates or no deduction of income-tax, as the case may be, under sub-section (1) of section 197 shall be made in Form No. 13 electronically, - (i) under digital signature; or (ii) through electronic verification code. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be, shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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