Certificate for deduction at lower rate

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..... ayment at the rates in force under the provisions of sections 192, 193, 4[194,] 194A, 5[194C,] 194D, 6[194G] 7[, 194H] 8[, 194-I] 9[, 194J] 10[, 194K] 11[***] 12[, 194LA] 24[194LBA,] 21[ 194LBB, 22[194LBC, 23[194M, 25[194-O, 194Q]]]] and 195, the Assessing Officer is satisfied] that the total income 13[***] of the recipient justifies the deduction of income-tax 14[***] at any lower rates or no ded .....

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..... ificate may be granted and providing for all other matters connected therewith.] (3) 20[***] ------------------------- Notes :- 1. Substituted for "Where, in the case of any income of any person other than a company" by the Finance Act, 1987, w.e.f. 1-6-1987. 2. Substituted by the Finance Act, 1992, w.e.f. 1-6-1992. Earlier, amendments were made by the Finance Act, 1965, w.e.f. 1-4- .....

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..... the Finance Act, 1999, w.e.f. 1-6-1999. 12. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004. 13. Words "or the total world income" omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 14. Words "or super-tax" omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 15. Words "or super-tax" omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 16. Substituted fo .....

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